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Evergreen Charter School – Credit Card Purchases (2024M-143)
… properly approved or adequately supported, it could result in inappropriate or fraudulent charges or unauthorized … corrective action. Appendix B includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Town of Lodi – Town Hall Capital Project (2024M-130)
… without adequate supporting documentation, such as a certification that the work was performed and completed …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Town of Poestenkill – Credit Card Purchases (2024M-34)
… an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34City of Rensselaer – Accounting Records and Reports (2023M-26)
Determine whether the City of Rensselaer City officials maintained complete accurate and timely accounting records and reports to allow the Common Council Council to effectively manage financial operations and capital projects
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Town of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… such as accessible restrooms. Six components at the Animal Shelter, such as doors that can be opened with five …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
Mount Vernon City School District Purchasing and Claims Auditing 2017M198
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… purpose of our audit was to determine whether the Board and District officials ensured that the general fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Town of Cambria – Capital Projects Financing (2017M-161)
… Board, provides services including highway maintenance, snow removal, water and sewer, refuse collection and general …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161East Hampton Union Free School District – Financial Software User Access (2016M-340)
… audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2014 … officials have not adopted procedures outlining how user access rights should be established or modified, and … rights when they shouldn’t have been, giving them access to leave records, vendor information, budget transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
Tuckahoe Union Free School District Financial Condition and Information Technology 2015M152
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationBrushton-Moira Central School District – Financial Condition (2015M-340)
BrushtonMoira Central School District Financial Condition 2015M340
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Alexandria Central School District – Financial Condition (2016M-5)
… budgets that represent the District’s actual needs, based on current information and historical data. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… in the need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… to May 31, 2012. Background The Village/Town of Mount Kisco is located in Westchester County and has a population … VillageTown of Mount Kisco Parking Ticket Collections 2012M255 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Town of Mount Morris – Justice Court (2012M-129)
Town of Mount Morris Justice Court 2012M129
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Liberty – Budget Review (B4-14-9)
… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of Liberty’s proposed 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Hudson Housing Authority – Board Oversight (2016M-302)
… to ensure that cash receipt, cash disbursement and bank reconciliations duties are segregated. The Board did not … that the duties for cash receipts, cash disbursements and bank reconciliations are segregated among employees or that … Perform a deliberate and thorough audit of claims prior to payment or appoint a claims auditor to do. Such an audit …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302City of Troy – Financial Condition (2015M-185)
… condition for the period January 1, 2012 through May 31, 2015. Background The City of Troy is located in …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… 1, 2014 through March 17, 2016. Background The Renaissance Academy Charter School of the Arts, which provides education … Renaissance Academy Charter School of the Arts Financial Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198