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Personal Income Tax Refunds

… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …

https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refunds

Village of Pelham – Information Technology (2016M-410)

… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410

Town of Erin – Town Clerk and Justice Operations (2016M-315)

… by statute. The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and … Accurately report the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315

Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)

… 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76

West Babylon Union Free School District – Claims Audit (2024M-62)

… complete report – pdf] Audit Objective Determine whether the West Babylon Union Free School District’s (District) … claims auditor properly audited claims. Key Findings The claims auditor did not perform a proper audit of claims. … with New York State (NYS) Education Law Section 1724. The claims auditor did not report directly to the Board, did …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62

Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)

… not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 … prepared the tuition bills. Establish adequate procedures to ensure tuition bills were adequately prepared, calculated … are accurately prepared, calculated and issued. Consult with the District’s legal counsel to determine the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billing

Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)

… had badges. Did not deactivate and could not physically locate the badges for 15 of 25 shared accounts we selected …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building

Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)

… located within the County, including an apothecary and a car wash. Eleven of 13 complaints did not include …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

… Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … and reviewing leave accruals. Award personal days in accordance with individual contracts and CBAs. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236

Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)

… purpose of our audit was to review BOCES’ budget transfer and purchase order processes for the period July 1, 2014 … of 18 component school districts. Combined, BOCES and the component districts educate approximately 93,000 … 12 percent were made with confirming purchase orders, and none of these purchases were documented as an emergency …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-and

Town of Plymouth – Employee Benefits (2023M-176)

… Department (department) leave and properly paid separation payments. Key Findings Officials did not accurately record department leave or properly pay separation payments. As a result, of the 14 employees we reviewed, … review and approve all unused leave and separation payments to ensure that accruals are accurately calculated, …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176

Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)

… audit was to review the District’s employee compensation and benefits transactions with the aid of computer-assisted … City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in Cayuga County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefits

Fishers Island Union Free School District – Five Point Plan (2015M-320)

… for proposal process when selecting its external audit firm. Key Recommendations Develop and adopt written policies …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320

Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)

… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of the Middle School construction project and of the … 19, 2014. Background The Charter School of Educational Excellence is a public school, located in the City of …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-and

Edgemont Union Free School District – Procurement of Professional Services (2016M-126)

… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … County. The District, which operates three schools with approximately 1,900 students, is governed by an elected … did not develop or implement procedures for staff to follow when procuring professional services. District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-services

Yonkers City School District – Fixed Assets (2015M-229)

… not be located, nine could not be located on an asset list and 20 that were recorded as disposed of did not have … assets valued at $500 or greater for insurance purposes and $5,000 or greater for inventory and depreciation purposes have tags affixed to them, locate …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic … were filed in a timely manner. Conduct an annual audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)

… with the Office of the Attorney General, the Office of the State Comptroller and the State Education Department. These … Administrator at your school district/BOCES, you may log in to the New York State Education Department Application …

https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053