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Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… of personal leave instead of the four allowed by their collective bargaining agreement (CBA). We found that two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Morris Central School District – Financial Operations (2015M-251)
… their respective liabilities. Key Recommendations Ensure that BOCES’ claims for goods and services are audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Town of Pharsalia – Board Oversight (2018M-59)
… Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations, which allowed the former Town … Determine whether the Town Board Board in the Town of Pharsalia Town provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
Determine whether the Town of Shelby Town Supervisor Supervisor adequately performed his financial duties
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Putnam Valley Central School District – Information Technology (2021M-154)
… use, access and loss. Officials did not adopt a password security policy or manage the use of administrative … in operations. Officials did not: Adopt an adequate password security policy to address password requirements. Create secondary user accounts for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval to liquidate the … Adopt a comprehensive written reserve fund policy and develop a written plan for future funding and use of reserve funds and ensure amounts are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing … not receive all the benefit they should have from County sales tax distributions. The Town Board (Board) …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Northeastern 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-billingGreenville Fire District #1 – Board Oversight (2014M-376)
… distinct and separate from the Town of Greenville, located in Greene County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Town of Castile – Tax Collection Remittance (P1-24-23)
… report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted … $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling … Determine whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax … Town Tax Collector remitted all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… Arkville Fire District is a district corporation of the State, distinct and separate from the Town of Middletown, and … County. The District is governed by an elected five-member Board of Commissioners. The District’s general fund budget … has not adopted a purchasing policy, code of ethics or an investment policy. The Board does not periodically review the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Minetto Volunteer Fire Company Misappropriation of Funds and Records and Reports 2014M222 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andVillage of Northville – Joint Youth Activity Program (2016M-339)
… of our audit was to determine if the Village’s joint youth activity’s financial activities were properly recorded … June 1, 2014 through May 31, 2016. Background The joint youth activity program (Program) has been established by the Village of Northville to operate youth development activities for children residing in the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Village of Port Chester – Payroll (2017M-115)
… 2015 through January 26, 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… 31, 2017. Background The County of Herkimer is located in central New York State and had a 2010 population of … Findings The County overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. The Clerk did … for the Department of Motor Vehicles (DMV), resulting in an unaccounted for balance of $162,875. The Treasurer did …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178City of Watertown – Information Technology (2017M-184)
… information on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background … five-member Council. General fund budgeted appropriations for the 2016-17 fiscal year totaled $42 million. Key Findings … and City officials did not implement effective procedures for granting, revoking, modifying and monitoring access …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Town of Tonawanda – Recreation Fees (2017M-133)
Town of Tonawanda Recreation Fees 2017M133
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Cleveland Hill Union Free School District – Financial Management (2017M-235)
… period July 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235