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Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was no … sign all Town checks. Periodically compare the approved warrants with the checks cleared, as shown on the bank …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of … In today’s electronic environment, anyone with a computer and printer may be capable of replicating and manipulating information to produce false documentation. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of approximately … projects are thoroughly evaluated, planned and managed in accordance with the license agreement with the State. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… million. Key Findings District officials did not have bid documentation to support payments totaling $757,700 made to … transportation services. District officials did not have documentation to support sole source payments totaling … and van transportation services that have no current bid documentation in place. Identify all sole source vendors and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Lowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s … through March 31, 2015. Background The Lowville Academy and Central School District is located in the Towns of … expenditures and used very little of the revenue from the District’s wind power agreement to reduce real …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mCity of Yonkers – Information Technology (2017M-86)
… users of the City’s IT assets have signed acknowledgement forms on file. Adopt policies and procedures for breach …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau … Board of Education appointed from the following elementary school districts: Bellmore Union Free School District (UFSD), …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mHunter-Tannersville Central School District – Financial Condition (2013M-376)
… Purpose of Audit The purpose of our audit was to assess the School District’s financial condition for the … planned operating deficits and appropriating fund balance to finance the planned deficits. The continued appropriation … revenue sources to fund future budgets. The Board has not adopted a multiyear financial plan to allow it to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Crown Point Fire District – Board Oversight (2024M-29)
… images for 19 months. As a result, the Board’s ability to assess and monitor the District’s financial activity was … in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of the State Comptroller … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the Crown …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We reviewed payments for meals totaling $63,009 provided at 80 meetings. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesMerrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did … the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section … oversight resulted in a lack of transparency with the public regarding the condition of the CFO’s records and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Electronic Documents Submission System (EDSS)
… roles, submit one of the appropriate forms below. Online Services Government Account Authorization - This form … Authorizer for purposes of establishing the Authorizer’s Online Services account with the New York State Office of the …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssLewis County – Purchase Cards (2024M-41)
… County could have potentially saved approximately $4,800 in travel expenses and sales tax. Additionally, the … action. Appendix B includes our comment to an issue raised in the County’s response. … Determine whether Lewis Countys …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Chautauqua County – Court and Trust Funds (2020-C&T-1)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County … have established appropriate controls to safeguard and account for court and trust funds for the period January … and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … the Town Board’s (Board) and Town officials’ ability to monitor financial affairs, make sound financial decisions …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key Findings Of the 1,022 applicable physical accessibility components … a barrier to prevent wheelchair castors and crutch tips from falling off and restroom towel dispensers mounted at an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as … physical accessibility for the 171 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… report – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored … costs associated with pensionable overtime earnings. For the period June 1, 2021 through November 22, 2024, we determined that: The WTP operators worked three different schedules that …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Real Property Tax Exemptions Administration (2017-MR-4)
… [read complete report] We also issued 10 letter reports to the following Towns: Callicoon , Carlisle , Chenango , … . Purpose of Audit The purpose of our audit was to determine whether town assessors were properly … 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant it exempt …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4