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Town of Throop – Highway Department (2021M-115)
… activities. The Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the Board’s ability to sufficiently plan and budget for long-term road …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Brushton-Moira Central School District – Tuition Billing (2023M-158)
… officials properly billed tuition for nonresident foster care students enrolled at the District. Key Findings … did not properly bill tuition for nonresident foster care students enrolled at the District. As a result, as of … districts of origin for all eligible nonresident foster care students enrolled at the District. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Village of Afton – Claims Auditing and Disbursements (2023M-177)
… Village of Afton (Village) Board properly audited claims and monitored non-payroll disbursements. Key Findings The … payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling … 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… The Board has not adopted policies and District officials have not developed procedures governing cafeteria cash … and verify that the amounts collected agree with deposits on the bank statements. Ensure that the Treasurer has only …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2014 through … or modified, and permissions are not reviewed quarterly to ensure a proper segregation of duties. Users were given …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessChatham Central School District – Financial Management (2023M-11)
… million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has $1.4 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11South Kortright Central School District – Claims Audit (2023M-69)
… their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance … claims auditor and deputy claims auditor meet eligibility for appointment. Conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Saratoga Springs City School District – Procurement (2023M-25)
… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … did not always procure goods and services according to policy requirements or maintain adequate supporting … may have overpaid for goods and services and appear to have used favoritism. Officials did not: Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Town of Tompkins Fire District – Board Oversight (2023M-33)
… AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Rensselaer County – County Bridge Maintenance (S9-13-6)
… to December 31, 2011. Background The County covers 652 square miles and has approximately 159,000 residents. The …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Windsor Central School District – Fuel Controls (2022M-133)
… over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and … Officials did not confirm the District received the fuel it purchased when it was delivered. Officials did not … over fuel, the District’s risk of loss, theft and leaks is increased and could go undetected. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Board’s oversight of the Company’s financial activities for the period January 1, 2012 through February 28, 2014. … Ladder and Hose Company provides fire protection services for a portion of the Town of Shawangunk in Ulster County. The … by an elected five-member Board of Directors. Revenue for the 2013 fiscal year totaled approximately $89,750. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesViolating the Terms of a DRO – Divorce and Your Benefits
… a member to elect a specific pension payment option and name the ex-spouse as beneficiary, the terms of that DRO will supersede any other designation. … in accordance with RSSL Section 803-a is case specific and involves a review of all relevant matrimonial action …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… and sensitive information (PPSI), along with physical IT assets, are properly safeguarded from inappropriate use and … and sensitive information or disable the network. 16 IT assets could not be traced to or from BOCES’ inventory system and 40 IT assets were not properly recorded in the system. Key …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s … fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 percent of each fund’s …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, tools, data … In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred to as a … Examples of the discrepancies included: 130 capital assets totaling approximately $133,000 did not have their …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalEvergreen Charter School – Credit Card Purchases (2024M-143)
… purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases … approved and/or adequately supported to show they were for a proper School purpose. When credit card charges are not … not develop and adopt a credit card policy or procedures for monitoring and using the School’s 13 credit cards that …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Port Washington Union Free School District – Payroll (2025M-38)
… of the District’s total expenditures of $187.3 million for the same period. The District paid 239 clerical, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38