Search

Malone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)

… required. Such training should address recognition of the warning signs, whom to turn to for assistance, and how to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-york

Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)

… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New … did not maintain documentation to support attendance for training and we were unable to determine which staff … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-training

Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)

… did not provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New … components of mental health that educators should know were not included in the District’s training offered to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-new

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

… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …

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

Plattekill Public Library – Procurement and Investment of Funds (2020M-143)

… required quotes were obtained for the purchase of security cameras. Adopt a procurement policy that included …

https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143

Village of Madison - Collections (2023M-160)

… the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not … did not record 27 water fund collections totaling $4,120 in a timely manner. Officials did not receive any reports … Key Recommendations Record and deposit collections in a timely manner. Develop written policies and establish …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160

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

… and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel reports to identify discrepancies in fuel usage. We found 44,976 gallons of fuel was dispensed …

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

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal … Town Supervisor indicated he would follow the Board’s lead in taking corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… and Chemung could have incurred approximately $23,000 in additional costs to provide services to Ashland. Had … B includes our comment on an issue that was raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely manner. Key … did not properly record her leave usage . She earned and used leave that she was not entitled to and paid herself …

https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11

Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)

… district expenditures will exceed the amounts budgeted by 41 percent and the fund will end 2018 with a budgetary … As a result, the sewer district will require advances from the general fund totaling at least $41,506 to fund operations through year-end. Although the …

https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208

Town of Seneca Falls - Town Hall Capital Project (2018M-220)

… methods, and require periodic financial reports that show actual revenues and expenditures compared to the …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220

Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)

… receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, 2011 through … $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing more than …

https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104

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

… of supporting documentation to verify their eligibility and/or were incorrectly granted or calculated. Ten … Ensure previously granted exemptions are supported and continue to meet eligibility requirements. Except as … Town officials generally agreed with our recommendations and indicated they planned to take corrective action. …

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

Locust Valley Central School District – Information Technology Equipment Management (2024M-134)

… Central School District (District) officials maintained a complete and accurate inventory of information technology … Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain complete, accurate and up-to-date IT inventory records. Perform periodic physical …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment

Border City Hose Company – Financial Oversight (2025M-39)

… complete report – pdf] Audit Objective Determine whether Border City Hose Company Inc. (Company) officers provided … properly accounted for, and a Director, who was also the Border City Fire District (District) Fire Department Chief … Determine whether Border City Hose Company Inc Company officers provided …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39

Town of Oxford – Procurement (2024M-88)

… did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had alternative procurement procedures in place. Specifically, competition was not sought for: 52 … the Town obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… – pdf ] Audit Objective Determine whether the Village of Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key … funds to separately account for the financial activity of projects undertaken. Periodically reconcile water and …

https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28