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North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… $4.1 million. Key Findings District officials did not purchase fuel in the most economical manner. The District did not ensure compliance with its vehicle use policy. The Board … Key Recommendations Solicit competitive bids or use available State and county contracts for the purchase of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGreenville Fire District #1 – Board Oversight (2014M-376)
… 2014 totaled $317,350. Key Findings District budgets did not include detailed estimates of revenues and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid prior to Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Train On-Time Performance (Follow-up)
… ( 2014-S-56 ). Background Our prior audit determined that, for calendar years 2013 and 2014, Subways’ reports show … Performance (OTP) was well below the goal of 91.9 percent. For 2013, weekday OTP averaged 80.5 percent and weekend OTP averaged 85.4 percent. For 2014, weekday OTP averaged 74.0 percent and weekend OTP …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not properly record her leave usage . She earned and used leave that she was not entitled to and paid herself an unauthorized payment for …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11City of Long Beach – Budget Review (B23-7-3)
… in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the accumulated …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… collected, recorded, and reported. However, the School has not developed procedures to segregate the collecting, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… claim procedures or provide supervision over the Medicaid claiming process. Did not take steps to identify students …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… requirement to staff. Key Findings The District did not provide mental health training as required to all staff … of mental health that educators should know were not included in the District’s training offered to staff. … of mental health that educators should know were not included in the District’s training offered to the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… requirement to staff. Key Findings The District did not provide mental health training as required to all staff … of mental health that educators should know were not included in the District’s middle school training. The District officials did not maintain documentation to support attendance for training …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… pdf] Audit Objective Determine whether the Malone Central School District (District) used District resources to provide the … corrective action. … Determine whether the Malone Central School District District used District resources to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… report - pdf ] Audit Objective Determine whether the West Genesee Central School District (District) used District … they will take corrective action. … Determine whether the West Genesee Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newTown of Carroll – Town Clerk (2022M-20)
… remitted them in a timely manner. Key Findings We could not determine whether swim program fees totaling $21,843 were … for or remitted in a timely manner because the Clerks did not maintain adequate accounting records. While the Clerks … fees we reviewed totaling $241,136 accurately, they did not always make remittances in a timely manner. The Clerks …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Village of Madison - Collections (2023M-160)
… recorded collections. However, the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not establish adequate controls for collections. The Clerk-Treasurer did not make timely deposits for 247 collections totaling …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… established long-term capital and financial plans to address the Town’s Highway Department equipment and … capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate funding and financing approaches to address them . As a result: 10 of the 15 pieces of major …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Village of Suffern – Budget Review (B17-6-8)
… of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated … proposed budget are reasonable. The proposed budget does not comply with the tax levy limit because it includes a tax …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… manage Village finances. Key Findings The Treasurer did not record all financial activity using proper accounting … monitor and manage Village finances. The Treasurer did not: Properly account for fund balance within each Village …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Town of Erin – Town Clerk and Justice Operations (2016M-315)
… to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 through June 17, 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Berkshire – Justice Court Operations (2016M-425)
… in unearned revenues for the Town. The current Justice did not record new cases in the accounting software. The current Justice did not always deposit money in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… of tenant rents. Billing and collection duties were not properly segregated. No one internally reviewed the rent …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260