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Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… unauthorized changes to cover inappropriate transactions without detection. Errors or irregularities could occur and …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Town of Vestal – Capital Acquisitions (2013M-78)

… plan in place. Town officials relied on annual requests from department heads seeking to fulfill their immediate … period the Town’s outstanding debt more than doubled, from $9 million in 2002 to over $18 million in 2012. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)

… balance. The Board also: Adopted annual budgets expecting operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses totaling $839,465 occurred, increasing …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82

Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)

… by submitting claims for all eligible Medicaid services provided. Key Findings The District did not maximize … reimbursements by claiming for all eligible Medicaid services provided. Claims were not submitted for reimbursement for at least 3,083 eligible services totaling $187,932. Had these services been claimed, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80

North Syracuse Central School District – Professional Services (2022M-34)

… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. … providers without seeking competition. Used a request for proposals (RFP) process to select certain professional …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34

Village of Waterford – Board Oversight (2022M-70)

… prepared, retained and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely manner. Key Recommendations Establish sufficient …

https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70

Little Flower Union Free School District – Fixed Assets (2022M-78)

… and the lack of regular inventory checks contributed to: 231 assets that cost $48,700 were not in the District’s … or being followed, and there were no procedures to ensure asset tags were affixed to assets. Key Recommendations Establish adequate controls to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)

… (IEPs) and Medicaid-eligible services were properly filed to receive Medicaid reimbursements. Key Findings Officials … over the Medicaid claiming process. Did not take steps to identify students receiving reimbursable Medicaid-eligible … District could have filed Medicaid reimbursement claims to reduce the District’s cost to provide these services. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81

Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)

… or enforce adequate bylaws. Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. Establish adequate controls to ensure that all …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84

Lindenhurst Union Free School District – Collections (2024M-24)

… totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations  Maintain a log which records the date, amount and payor of program funds …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24

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

… policy, were not addressed. Key Recommendations  Ensure all claims are audited and approved by the claims auditor …

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

Operational Advisory No. 28

… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are Complete Guidance : When … down for FYE processing are entered and posted correctly in SFS. To ensure that these transactions process accurately … Guidance for Processing SFS Transactions in Production after Fiscal Year End FYE Processes are Complete …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fye

Border City Hose Company – Financial Oversight (2025M-39)

… financial management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39

Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)

… Key Findings Four of the seven water districts experienced operating deficits during the audit period with totals … ranging from $11,100 to $59,700, and are projected to have operating deficits in 2018. Four water districts also had … $3,340 to $40,400. The two sewer districts experienced operating deficits totaling $138,972. Six water districts and …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259

Town of Brownville Joint Fire District - Board Oversight (2018M-207)

… Determine whether the Board provided adequate oversight of District financial operations. Key Findings We tested 75 of 480 disbursements made during our audit period, totaling … Determine whether the Board provided adequate oversight of District financial operations …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207

Orange Lake Fire District – Budgeting Practices (2015M-146)

… sufficient and complete information. Base budget estimates on reasonable assumptions using historical trends, actual …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146

Town of Ticonderoga – Financial Records and Reports (2015M-301)

… accounting records did not agree with the amounts reported on its 2013 and 2014 Annual Update Documents (AUD). The Board …

https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301

Town of Plymouth – Board Oversight (2016M-190)

… March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves approximately 1,800 residents. …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190

Vestal Fire Department – Financial Activities (2014M-265)

… on an annual basis. Authorize disbursements only upon receipt of adequate support and issue checks only after …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265

Real Property Dispositions

… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated properties … from the sales of real property. Background The Port Authority of New York and New Jersey (Port Authority) was established in 1921 with a wide-ranging … To determine whether the Port Authority of New York and New Jersey evaluated properties …

https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositions