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City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board … and awarded projects and monitored the performance of the businesses that received financial benefits. Key … evaluate and approve projects and monitor the performance of businesses that received financial benefits. Specifically: …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education … Determine whether the Van HornesvilleOwen D Young Central School Districts District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementDryden Central School District – Information Technology (2020M-106)
… the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately … IT service providers. In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT Director) failed to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Whitesboro Central School District – Separation Payments (2020M-146)
… were properly supported and accurately calculated in accordance with Board-approved agreements. Key Findings … are accurately calculated, supported and disbursed in accordance with the terms of CBAs and individual … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… a historical recorded cost (also referred to as a purchase price) totaling approximately $133,000 and identified one or …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… officials provided oversight of financial operations to ensure funds were safeguarded. Key Findings Company … did not provide oversight of financial operations to ensure funds were safeguarded. As a result, the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Town of Lincoln - Disbursements (2022M-198)
… – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor … Determine whether the Town of Lincoln Town Town Board Board and Town Supervisor Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Stamford – Claims Audit (2022M-197)
… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… to officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … a disruption or disaster will affect the timely processing of its business functions. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andTown of Tompkins Fire District – Board Oversight (2023M-33)
… late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Town of German – Supervisor’s Records and Reports (2023M-54)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: Incorrectly recorded almost $1 million of highway fund revenues and $57,000 of fire protection fund …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… expenditures and reducing property taxes. At the end of 2017-18, the District exceeded the 4 percent statutory … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund and … reserves had balances totaling more than $15.5 million as of June 30, 2018. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionWestchester County - Financial Condition (2018M-151)
Westchester County Financial Condition 2018M151
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… (CBA), employment contract or Board resolution and one teacher reviewed and approved her own time sheets. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollDalton-Nunda Central School District – Financial Management (2020M-92)
… the Dalton-Nunda Central School District (District) Board of Education (Board) and District officials adopted realistic … $900,000 in fund balance that was not used. As of June 30, 2019, recalculated surplus fund balance exceeded … estimates for revenues, appropriations and the amount of fund balance and reserves needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Southern Cayuga Central School District – Financial Condition (2020M-77)
… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Village of Fort Plain – Leave Benefits (2020M-101)
… properly recorded or supported by Village records. 133 hours of accrued comp time, valued at approximately $4,600, … supported by an employee’s time and attendance records. 33 hours of comp time and eight hours of personal time, valued at approximately $900, were …
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)
… District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Wallace Fire District – Board Oversight (2024M-126)
… complete report – pdf] Audit Objective Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The … Determine whether the Wallace Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126