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Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… and gasoline fuel. Town officials: Purchased $299,298 in goods and services that should have been competitively …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Village of Fort Plain – Leave Benefits (2020M-101)
… (contract) cover accrued leave limits and conditions for the payment of unused leave. Village officials agreed …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Hammond Fire District – Board Oversight (2024M-151)
… Determine whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the District’s financial … and completed required training. Key Findings The Board did not adequately monitor financial activities. … Determine whether the Hammond Fire District District Board of Fire Commissioners Board adequately monitored the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Town of Lodi – Town Hall Capital Project (2024M-130)
… provide an itemized Project budget or detailed timeline, for the renovation of a church into the new Town Hall and … The Board did not oversee the competitive bidding process for the pantry portion of the Project. The Board and its …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Town of Evans – Employee Benefits (2024M-53)
… 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-53Village of Catskill – Accounting Records and Reports (2024M-66)
… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Volney – Financial Operations Oversight (2024M-93)
… maintain financial accounting records or present records to the Board for audit as required by New York State Town Law … (Town Law), Section 123. As a result, the Board was unable to monitor the Town’s overall finances or conduct required … The audit report includes 10 recommendations to help the Supervisor perform his financial responsibilities …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Red Hook Central School District – Inventories (2023M-133)
… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account … purchases and usage, or determine whether unauthorized E-Z Pass charges occurred. Because the District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133North Babylon Union Free School District – Online Banking (2023M-156)
… online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Farmingdale Union Free School District – Payroll (2024M-22)
… overtime controls or adopt written policies and procedures to ensure overtime was incurred only when necessary and … District officials did not have adequate information to properly monitor the overtime budget and expenditures. … certain aspects of our report and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Seneca County – Water and Sewer Operations (2017M-4)
… November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Essex Fire District No. 2 – Cash Disbursements (2015M-167)
Essex Fire District No 2 Cash Disbursements 2015M167
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… restrooms. Six components at the Animal Shelter, such as doors that can be opened with five pounds of force. Five … Center, such as adequate clearance on the latch side of doors to accommodate a wheelchair. Recommendation Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the … monthly and file annual financial reports with OSC. Adhere to the statutory requirements when adopting the annual budget … an audit of claims before authorizing them for payment to determine if they are accurate, supported by proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… whether the Board ensured that disbursements were made for authorized District expenditures. Background The … The Board did not ensure that disbursements were made for authorized District purposes. The Board did not … bank reconciliations. The Treasurer also is responsible for performing online bank transfers. The Treasurer performs …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Bohemia Fire District is a district corporation of the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … Company provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five elected members and is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… through March 17, 2016. Background The Renaissance Academy Charter School of the Arts, which provides education to … documentation. Certain provisions of the School’s charter, bylaws and code of ethics appear inconsistent with … to address the apparent inconsistencies with the School’s charter, bylaws and code of ethics policy and the application …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that … West Buffalo Charter School Student Enrollment and Billing 2013M314 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314