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East Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … years for 43 professional service contracts (91 percent of tested contracts) totaling $1.8 million. Did not obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report. The Treasurer did not … percent) totaling $33,280, provide timely monthly reports to officials for eight of the 13 months in our audit period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesCopiague Union Free School District - Information Technology (2023M-150)
… nonstudent network user accounts and financial software access controls. Key Findings District officials did not … nonstudent network user accounts and financial software access controls. As a result, data and personal, private and … by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150OnTECH Charter High School - Information Technology (2023M-71)
… Develop, adopt, distribute, and periodically update and test a comprehensive IT contingency plan. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Town of Glen - Water and Sewer Operations (2023M-167)
… report – pdf] Audit Objective Determine whether the Town of Glen (Town) officials properly managed water and sewer … water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate … records and sewer revenue was overstated by $152,023 as of December 31, 2022. Key Recommendations Ensure the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Airmont – Claims Auditing (2024M-1)
… Key Findings The Board did not audit claims before payment to ensure that claims were for appropriate Village … deliberate, and thorough audit of claims prior to payment. As per Appendix A, Village officials disagreed with … report, but indicated they accept our recommendations and planned to initiate corrective action. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Town of Rutland – Water and Sewer Charges (2025M-30)
… The Board did not formally authorize all billing rates charged by the Town and it did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers. Village officials agreed with our findings … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … to show the results of the Director’s investigation. In addition, the Director did not seek reimbursement of … audit period. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… protection services, is governed by an elected 13-member Board of Directors. Expenditures for 2014 totaled $171,620. … disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… and was established in 1903 by a special act of the State Legislature, which was subsequently amended in 1906. … with the special act and, if necessary, request that the State Legislature amend the special act, and revise the …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxTown of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash disbursements totaling $586,823 we reviewed: 20 cash receipts totaling $3 . 1 million either did not match bank deposits or lacked …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73North Tonawanda City School District – Information Technology (2023M-102)
… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … audit school north tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Connetquot Public Library – Cash Disbursements (2017M-125)
… 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected … amount. Ensure that POs are prepared and approved in advance of any purchase and limit the use of confirming …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Goshen Central School District – Financial Condition (2017M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the Board appropriated fund balance totaling $4.9 million to fund operations, of which $3.9 million (80 percent) was … that appropriate fund balance that will not be used to fund operations. Develop a written reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Chittenango Central School District – Financial Management (2016M-294)
… limit. District officials were unable to demonstrate why $4.2 million in fund balance should be restricted in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … the Board appropriated fund balance in the annual budgets to help finance operations, these amounts were not needed … and reserves in the annual budget. Review all reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Addison Central School District – Financial Condition (2016M-30)
… Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, … Rathbone, Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District, which operates three schools … general fund appropriations by 9 percent, resulting in a combined operating surplus of $6.4 million. Appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… January 1, 2015 through September 30, 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed … Town of Hempstead Sanitary District Number 14 Board Oversight …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. … the Justice Court. Court records show that nearly $29,000 in fines, fees, surcharges, bail and restitution was …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015m