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Lyons Central School District – Payroll 2022M-71

… compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Norfolk Fire District – Board Oversight (2022M-109)

… claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109

York Central School District – Financial Management (2022M-96)

… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Glen Aubrey Fire Company – Board Oversight (2022M-139)

… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is … fees and interest for late payments associated with the lease agreement. Key Recommendations Ensure compliance with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139

Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… operations. The Board did not develop financial procedures for collections and disbursements, periodically monitor the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185

Village of Islandia – Procurement (2021M-203)

… $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key …

https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203

Franklin Central School District – Information Technology (2022M-19)

… School District (District) officials adequately managed network and local user accounts and software and developed an … Key Findings District officials did not adequately manage network user accounts, periodically compare installed … to officials, we found that: Nine of the District’s network user accounts (8 percent) were not needed. This …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19

West Islip Union Free School District – Financial Management (2022M-40)

… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes … the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed fund …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40

Village of Hewlett Neck – Financial Management (2022M-35)

… budgets that were not based on historical revenue and expenditure trends. Revenues were underestimated by a total … overestimated by a total of $171,095 from 2017-18 through 2020-21. As a result of the Village officials’ budgeting …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

Town of Baldwin – Claims Auditing (2023M-113)

… sufficient documentation such as detailed receipts, weigh tickets or itemized invoices. The Town may have saved …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

… a competitive yield. Prepare monthly cash flow forecasts to monitor and estimate funds available for investment. Key … rate quotes and ensure available funds are invested to benefit BOCES operations. Consider all four objectives of … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment

Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21

… the CPF bank account during the audit period, we reviewed 10 deposits totaling $52.9 million. All 10 deposits we reviewed were properly receipted, deposited …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21

Town of Cobleskill – Budgeting (2023M-138)

… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000: Actual …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

City of Salamanca - Collections (2023M-131)

… complete and accurate collection records are maintained for each transaction. City officials agreed with our findings …

https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… – pdf] Audit Objective Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

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

… 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

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… District (District) officials ensured separation payments and leave accruals were accurate, supported and approved. Key Findings District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals

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