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Town of Hempstead – Compensatory Time (2021M-64)

… report - pdf ] Audit Objective Determine whether Town of Hempstead (Town) officials accurately accrued and accounted … Determine whether Town of Hempstead Town officials accurately accrued and accounted for …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Belfast Central School District – Reserve Funds (2021M-135)

Determine whether the Belfast Central School District District Board of Education Board and District officials properly established and used reserve funds and maintained them at reasonable levels

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135

Village of Monticello – Budget Review (B4-14-15)

… the tentative budget are reasonable. The tentative budget does not include a tax overlay. The Village does not have adequate records to demonstrate the … past due amounts. Consider providing adequate resources to cover potential salary increases. …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)

… totaling more than $104,000 did not have required asset tags. Eight assets totaling more than $12,000 were not added …

https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021m

Alexander Central School District – Financial Management (2020M-64)

… $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Liverpool Central School District – Information Technology Assets (2020M-59)

… three of the 48 IT items we tested: a laptop and two cameras, totaling $1,444. The last comprehensive physical … cannot be assured that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. … Ensure IT inventory records include the necessary detail for recording IT purchases and tracking hardware assets. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

Determine whether Company officials ensured that financial activities were properly recorded and reported and that money was safeguarded

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities

Village of Port Chester - Dual Employment (2018M-91)

… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Town of Hebron – Fiscal Oversight (2015M-59)

… January 31, 2015. Background The Town of Hebron is located in Washington County and has a population of approximately 1,850. The Town is … Key Findings The Supervisor did not provide the Board with adequate monthly financial reports. The Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59

Town of Laurens - Budget Review (B4-14-21)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21

Town of Brant – Justice Court (2014M-180)

… Audit The purpose of our audit was to review the Justices’ records and reports for the period January 1, 2012 through … The Board did not conduct an annual audit of the Court’s records, as required. Key Recommendations Prepare monthly … case files. Provide for an annual audits of the Justices’ records. …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180

Attica Central School District – Financial Management (2022M-103)

… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

York Central School District – Network Access Controls (2022M-93)

… School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. Specifically: District … not comply with Board policy to ensure adequate network access control procedures were established including a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93

Town of Wappinger – Financial Condition (2013M-94)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … such as fund balance appropriations and inter-fund loans to fund recurring operating expenditures. Consequently, the … inter-fund loans. Carefully monitor actual budget results to identify potential fiscal difficulties, such as structural …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Irvington Union Free School District – Fixed Assets (2022M-89)

… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost … District officials properly monitored and accounted for fixed assets …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89

Town of Franklin – Financial Condition (2018M-8)

… Purpose of Audit The purpose of our audit was to determine whether the Town Board … 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

Newark Central School District – Employee Benefits (2024M-40)

… corrective action. Appendix B includes our comment on the District’s response letter.  …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40

Town of Pendleton – Capital Projects (2024M-72)

… a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively monitor … Specifically, the Supervisor and Board did not:  Establish project scope, timelines, cost or funding sources for any of the Town’s five projects. Prepare detailed project budgets for each project. Transparently communicate …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72

Southampton Union Free School District – Financial Management (2024M-43)

… Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings  The Board and District officials did not effectively manage fund … Free School District District Board of Education Board and officials effectively managed fund balance and reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43

City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)

… complete report – pdf] Audit Objective  Assess whether the City of Norwich (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings  Of the 317 applicable physical … Assess whether the City of Norwich City officials could take additional steps to …

https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35