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Urban Choice Charter School – Information Technology (2013M-53)

… to examine the controls over information technology (IT) for the period July 1, 2010, to December 18, 2012. Background …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53

Quogue Union Free School District – Financial Condition Management (2017M-196)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District … $874,000 (13 percent) from 2012-13 through 2016-17. The retirement contribution reserve may be overfunded. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past … million to $5.54 million). The District allocated most of this fund balance increase to its reserve (restricted) …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuel

Town of Frankfort - Board Oversight (2018M-58)

… to help oversee the former Supervisor’s work. Our tests of check disbursements totaling $1.4 million disclosed three … action. 1 Refer to our prior audit report, Town of Frankfort – Supervisor’s Fiscal Responsibilities … Town of Frankfort Board Oversight 2018M58 …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

Incarcerated and Death Matches

… billion in payments for more than 17 million in medical and other service charges the New York State Insurance Fund … payments to the New York State Department of Corrections and Community Supervision Under Custody files from September … all benefits. Furthermore, NYSIF will not pay for medical and other service charges that occur subsequent to a …

https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matches

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… Purpose of Audit The purpose of our audit was to assess the … July 1, 2013 through June 30, 2015. Background The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-condition

Dansville Central School District – Separation Payments (2016M-102)

… through January 14, 2016. Background The Dansville Central School District is located in the Towns of Conesus, … Dansville Central School District Separation Payments 2016M102 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

… of fuel was dispensed without identifying the individual pumping fuel. This increases the risk that fuel could be used …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… all billing write-offs and adjustments prior to them being made. Key Recommendations Develop and adopt written policies … and collected and how uncollected accounts are to be handled. Consider assigning a Village employee to prepare … all billing write-offs and adjustments prior to them being made. …

https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321

Town of Greig – Long-Term Planning (2023M-13)

… Town being unable to use more than $73,000 of available State aid funding as of the end of 2021. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Three Village Central School District – Financial Operations (2021M-141)

… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141

Brighton Memorial Library – Board Oversight (2015M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Town of Washington – Information Technology (2013M-164)

… a proper IT security plan and a disaster recovery plan in place there is an increased risk that Town data, hardware and …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164

Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)

… that all receipts were deposited. $4,700 in fees were waived without evidence of Board approval. $300 was disbursed …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142

Town of Carroll – Town Clerk (2022M-20)

… and reported the Clerk fees, water rents and certain recreational fees we reviewed totaling $241,136 accurately, …

https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… report - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint … interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to contractors to recover some of the $3.1 million in additional costs that were due to …

https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and

Town of Mount Pleasant – Financial Condition (2013M-303)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling approximately $7.3 million of assessed value, 97 exemptions (38 percent), valued at … $2.4 million in assessed value, lacked one or more pieces of supporting documentation to verify their eligibility …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207