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East Ramapo Central School District - Nonpublic School Transportation (2019M-107)

… Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were … as of April 1, 2019, the District is paying 23 schools to transport 455 (or $337,085) more students than registered. … on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019m

Town of Brownville Joint Fire District - Board Oversight (2018M-207)

… claims before payment. The Board did not contract for an independent audit of its 2017 records as required by …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not … with nine providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent … to verify that disbursements are adequately supported and for School purposes. Execute detailed written agreements with …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34

Minerva Central School District – Financial Condition Management (2020M-60)

… and adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60

New York Mills Union Free School District – Procurement (2020M-79)

… The purchasing agent should oversee the purchasing program and ensure purchases are made in compliance with the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79

Town of Locke – Financial Condition (2020M-111)

… year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and water district were … B includes our comment on an issue Town officials raised in their response. …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111

Shelter Island Union Free School District - Fund Balance (2020M-23)

… Annual budgets overestimated appropriations by an average of $685,822 (6 percent) from 2015-16 through 2018-19. As a … by. 1 The Business Leader position is again vacant as of November 8, 2019. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23

Village of Dering Harbor – Board Oversight (2020M-29)

… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …

https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29

Town of Plymouth – Employee Benefits (2023M-176)

… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective bargaining agreements (CBAs). Seven … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176

Primary Hall Preparatory Charter School – Debit Cards (2024M-159)

… the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately … supported and for School purposes. Key Findings Certain debit card purchases were not properly approved or adequately … use may not be readily detected. We reviewed 186 debit card purchases totaling $170,941; 138 totaling $130,295 …

https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159

Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)

… can be lost, stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not … individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building

Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)

… foster care students enrolled at the District. As a result, as of June 30, 2023, officials had not billed $95,210 of the $129,538 (73 percent) in …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billing

West Babylon Union Free School District – Claims Audit (2024M-62)

… did not note exceptions on the warrant and did not include all exceptions on her monthly reports. Recommendations The …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62

Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)

… School District (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling … percent of the claims processed) were not properly audited and approved prior to payment. As a result, there was an … that improper or unsupported payments could have been made and may not have been detected and corrected. Specifically: …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76

Lindenhurst Union Free School District – Collections (2024M-24)

… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24

Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)

… located within the County, including an apothecary and a car wash. Eleven of 13 complaints did not include documentation …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1

North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)

… to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process … million. Key Findings District officials did not purchase fuel in the most economical manner. The District did not … county contracts for the purchase of gasoline and diesel fuel. Enforce and monitor compliance with the Board-adopted …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015m

Lake George Fire Company - Cash Receipts (2015M-216)

… 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the … of Lake George, Warren County. The Company, which provides fire protection services to the Village and to part of the … Lake George Fire Company Cash Receipts 2015M216 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216