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Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Rye City School District – Payroll (2024M-2)
… officials paid overtime without knowing why the additional payroll costs were incurred. Improperly paid an employee …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… School purpose. In addition, the Chief Education Officer (CEO) and Chief Operating Officer (COO) have the ability to make purchases, prepare …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… duties and did not monitor the work performed by the firm he improperly contracted with to act as Director of … of journal entries were recorded and approved by the firm without the Supervisor’s review or oversight. The … unaware of these deficiencies and continued to pay the firm even though the contract terms were not fulfilled …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … did not develop and implement procedures for periodic price accuracy testing; testing conducted by the Department … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Cuddebackville Fire District – Board Oversight (2024M-94)
… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94City of Salamanca – Employee Benefits (2023M-96)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Real Property Tax Exemptions Administration (2017-MR-4)
… Assessors granted exemptions that lacked applications, renewal forms or supporting documentation. Assessors …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Irvington Union Free School District – Information Technology (2016M-266)
… purposes or the inappropriate use of IT equipment. The email policy allows for the use of personal email through external mail servers. District staff are able … Consider the risk of allowing users to access personal email through external mail servers and amend the email …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Beacon City School District – Claims Auditing (2016M-20)
… did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… 2012 through June 30, 2013. Background The Salem Central School District is located in Washington County and is … Salem Central School District Internal Controls Over ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… District No. 7 provides garbage collection and recycling pickup services to households and businesses in parts of the …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the … 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceVillage of Painted Post – Board Oversight (2017M-92)
… of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period July … 1,800. The Village is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2016-17 … funds totaled approximately $2.5 million. Key Findings The Board did not adopt policies and procedures for cash receipts …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by … evidence that two people from the District were involved in the processing of any of the electronic transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Village of Ilion – Information Technology (2015M-34)
… incidents. The Village did not have a breach notification policy or local law requiring notification of affected … the disaster recovery plan. Adopt a breach notification policy or local law consistent with the requirements of State Technology Law. Implement processes for the Water Department to receive and assess …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May … classify the amounts due to the general fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and sewer funds owed the general fund $440,974. For the …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55