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Village of Hunter – Financial Operations (2023M-164)

… The Clerk-Treasurer did not: Prepare or maintain Board meeting minutes, Maintain supporting documentation for …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Town of Lincoln - Disbursements (2022M-198)

… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Pembroke Central School District - Investment Program (2023M-130)

… totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which had an … officials considered other legally permissible investment options, the District may have earned approximately $390,000, … quotes. Consider other legally permissible investment options prior to our audit commencing. Annually review and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… and financial software access controls were adequate. As a result, data and personal, private and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … network and financial software user accounts. Develop a written IT contingency plan and provide periodic IT …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… complete report – pdf] Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… repairs and improvements totaled over $3.4 million for the same period. Without adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, … and instead utilized more than $2.5 million of the component (which are BOCES’ member school districts) and …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… complete report – pdf] Audit Objective Determine whether Chenango Valley Central School District (District) officials … audit school district Chenango Valley …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Brocton Central School District – Claims Audit (2023M-15)

… made and may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with adequate guidance to perform her … action . Appendix B includes our comment on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

City of Salamanca – City Comptroller’s Financial Reports (2023M-97)

… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed timely and accurate … annual and monthly financial reports. As a result, the City Common Council (Council) did not have accurate and … Determine whether the City of Salamanca City Comptroller Comptroller completed …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97

Village of Atlantic Beach - Cash Disbursement (2018M-253)

Determine whether Village officials ensured that cash disbursements were properly supported audited and for valid purposes

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253

Village of Owego - Board Oversight and Financial Operations (2018M-101)

… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was unable to sufficiently … The Board hired another certified public accountant (CPA) who was paid $30,000 to correct the records. The …

https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s … pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Village of Fort Plain – Leave Benefits (2020M-101)

… and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

Hammond Fire District – Board Oversight (2024M-151)

… requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151

Town of Lodi – Town Hall Capital Project (2024M-130)

… C includes our comment on an issue that was raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130

Town of Evans – Employee Benefits (2024M-53)

… that were accurate, supported and approved. Key Findings The Town’s leave records and separation payments were … supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 of the … by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53

Village of Catskill – Accounting Records and Reports (2024M-66)

… errors totaling $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a … irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

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