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East Quogue Union Free School District – IT Asset Management (S9-22-8)

… east quogue audit schools statewide IT asset management …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8

Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)

… Purpose of Audit The purpose of our audit was to determine if the Board properly developed … The Grahamsville Fire District is a district corporation of the State, distinct and separate from the Town of … The purpose of our audit was to determine if the Board properly developed …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operations

Chautauqua County – Investments and Payroll (2016M-147)

… are annually compensated at their approved salary amounts. Cease allowing elected officials to accrue and be paid for …

https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147

Jefferson County Probation Department – Restitution Payments (S9-20-10)

… policies and procedures. County officials agreed with our recommendations and indicated they will take corrective action. Appendix B includes our comment to the County’s response. …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10

Seneca County Probation Department – Restitution Payments (S9-20-7)

… complete report - pdf ] Audit Objective Determine whether the Seneca County (County) Probation Department (Department) … officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… the District was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. While the … with the purchasing policy. Thoroughly audit claims to ensure they reconcile to fuel receipts and do not include taxes and unnecessary …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

University Preparatory Charter School for Young Men - Payroll (2023M-123)

… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123

Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)

… complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF … confirm whether Town officials deposited these collections in a timely manner. Nine CPF collections totaling $5.3 … the date CPF checks are received. Deposit CPF collections in a timely manner. Town officials disagreed with certain …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25

Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … records. Key Recommendations Correct inaccuracies in the accounting records and develop plans to address … File delinquent AFRs and ensure subsequent AFRs are filed in a timely manner. Annually audit the Supervisor’s records. …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

Wallace Fire District – Board Oversight (2024M-126)

… – pdf] Audit Objective Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the … Determine whether the Wallace Fire District District Board of Fire Commissioners Board provided adequate oversight of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126

Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)

… are at increased risk of paying more than necessary for goods and services. Specifically: Nine of 114 devices … the Director did not develop and implement procedures for price accuracy testing. Key Recommendations Perform …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4

Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities

… Company did not maintain records showing how many people bought tickets or attended all fund-raising events. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-over

Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)

… 1, 2013 through February 5, 2015. Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization … Jamison Road Volunteer Fire Company Inc Internal Controls Over …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over

Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)

… purpose of our audit was to assess Board compliance with training requirements and to review internal controls over … Three Fire Commissioners had not attended mandatory training required by New York State Town Law. The District … goods and services. Key Recommendations Complete required training within 270 days of taking office. Closely monitor …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375

Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, which provides …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financial

Clyde Fire Company – Controls Over Financial Activity (2015M-072)

… the audit period. The Treasurer does not perform formal bank reconciliations for the general checking account and other bank accounts. The Treasurer and other individuals who …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072

LaGrange Fire District – Board Oversight (2014M-127)

… and 2012. The District improperly retained an independent contractor to perform the duties of Treasurer. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127

Town of Orangeville – Town Clerk/Tax Collector (2023M-80)

… property tax collections within required timeframes or in a timely manner. Remit real property tax collections … record and report real property tax collections. In addition, the Clerk was unable to provide the 2019 … whether transactions were recorded accurately and timely in 2019. Key Recommendations Maintain detailed and accurate …

https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80