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Sweet Home Central School District – Financial Management (2022M-166)
… real property taxes at a level higher than necessary to fund operations. Recalculated surplus fund balance … revenue was underestimated by $3.4 million from 2018-19 to 2021-22. At least $1.7 million was improperly encumbered … with our recommendations but indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Village 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-197Red Hook Central School District – Inventories (2023M-133)
… tags. As a result, officials cannot accurately account for fuel purchases and usage, or determine whether … fuel tanks. Develop adequate policies and procedures for monitoring and safeguarding District fuel, or review and … E-Z Pass statements to ensure fees and charges were for valid District purposes. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Town of Poestenkill – Credit Card Purchases (2024M-34)
… personal purchases including, but not limited to, household and personal care items, video streaming … Assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Farmingdale Union Free School District – Payroll (2024M-22)
… Did not budget for overtime separate from other payroll expenditures. As a result, District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … and recommendations and have initiated, or they plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mTown of Tompkins Fire District – Board Oversight (2023M-33)
… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. … our findings and have initiated or indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… should account for all receipt numbers. Users’ access to the software collection system should be restricted to prevent the clerks from purging receipts. Accounts … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize … an affiliate of the Town. Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For example, 380 … a result, the lack of suitable records limited our ability to determine if funds were accounted for or used for proper … findings and recommendations and indicated they have begun to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightDryden Central School District – Information Technology (2020M-106)
… not: Ensure information technology (IT) policies were up-to-date with current technology changes, existing policies … accounts and disable any unnecessary accounts, maintain up-to-date IT asset inventory records or enter into adequate … of Information Technology Services (IT Director) failed to determine whether any data was taken or notify either …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Village of Poquott – Justice Court Operations (2019M-214)
… in August 2016, the Court clerk deposited $6,525 belonging to a neighboring village’s justice court for which she also … 11 of 15 monthly reports of money collected (73 percent) to the JCF after the due date. On average, reports were 14 days late. Prior to 2017, the code enforcement department did not maintain a …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… rates were used. The financial software allowed changes to transaction data without approval and officials did not use available software controls to further safeguard transactions. Key Recommendations Comply … procurement policy. Ensure claims are audited prior to payment and adequately supported. Implement compensating …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Hammond Fire District – Board Oversight (2024M-151)
… that it received sufficient monthly financial reports to effectively monitor financial operations throughout the … (Town Law) Section 176-e which requires each Board member to complete fiscal training in a timely manner. One Board … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Evergreen Charter School – Credit Card Purchases (2024M-143)
… not always properly approved and/or adequately supported to show they were for a proper School purpose. When credit … and using the School’s 13 credit cards that were assigned to 13 School officials. 255 credit card charges totaling … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Town of Lodi – Town Hall Capital Project (2024M-130)
… Board approved 17 payments totaling approximately $930,000 to construction contractors without adequate supporting … that the work was performed and completed according to contract terms. Key Recommendations The audit report … and have initiated or indicated they planned to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Town of Evans – Employee Benefits (2024M-53)
… opt-out payments totaling $6,000.Officials were unable to explain why the former Supervisor was treated differently … occurred and were not detected or corrected due to a variety of factors including a decentralized process for … with our recommendations and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Village of Catskill – Accounting Records and Reports (2024M-66)
… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … reports. The Board did not review and approve claims prior to payment. Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the … did not review or approve the majority of the bills prior to payment. The audit committee did not complete an adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activity