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Copiague Fire District – Cash Disbursements (2019M-225)
… totaling $33,446 were paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 … one and 131 days before they were approved according to the District minutes. 306 checks, totaling almost $2 … Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225East Hampton Housing Authority – Board Oversight (2017M-33)
… Purpose of Audit The purpose of our audit was to assess the Board's oversight of the Authority's financial … of Commissioners. The Authority, which was created in 1983 to create and perpetuate affordable housing opportunities for … officials have not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Yards. The property was acquired based on a $6 million to $20 million development plan, without an interested … the struggles of developing and attracting businesses to other COIDA-owned properties. Subsequent to the property acquisition, COIDA officials learned that a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaWayne County Probation Department – Restitution Payments (S9-20-6)
… as required. 16 outstanding restitution checks totaling $618 were not properly followed up on and officials did not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… As a result, some victims may never receive the payments to which they are entitled. Officials are unnecessarily … holding nearly $1.3 million that should be used to pay victims with unsatisfied restitution orders. Some of … did not establish adequate policies and procedures to enforce and monitor restitution orders. 22 of the 44 …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… accountability over cash receipts recorded in the system or the cash register and stated that one employee was required to count the cash collected at the … tapes. Compare the amounts collected as recorded in the system and on the cash register tapes with the amounts …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Town of Queensbury – Justice Court (S9-14-2)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … and Michael Muller, and four Court clerks. According to the Court’s System, the Court collected 16,856 payments … is not reporting scofflaw traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Fonda-Fultonville Central School District – Payroll (2015M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … performed by the Deputy were accurate by tracing them to source records. District officials did not review the … Routinely generate and review payroll change reports to promptly identify, investigate and resolve any payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the fire and ambulance companies that provide emergency services to the Town for the period January 1, 2015 through September … five-member Town Board, contracts with a fire company to provide services in its fire protection district and with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413OnTECH Charter High School - Information Technology (2023M-71)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Board of Trustees (Board) and officials did … is an increased the risk of School computers being exposed to malicious software. Develop and adopt an IT contingency …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Town of Glen - Water and Sewer Operations (2023M-167)
… did not adopt the water and sewer rates that were charged to customers or audit the Clerk’s records and water and sewer … The Clerk made 12 unsupported adjustments totaling $1,981 to 4 customer accounts without any review or approval. The … reports and review and approve all adjustments made to customer accounts. Record payments in a timely manner, …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and the … financial condition. The Board did not conduct, or cause to conduct, an annual audit of the Clerk-Treasurer’s records … revenues and expenditures, and require the Clerk-Treasurer to provide accurate monthly financial reports. Continue to …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance and examine the … that appropriated a total of $60.8 million in fund balance to finance operations but used only $5.6 million of the … result in the appropriation of fund balance not needed to fund District operations. Ensure that all reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ special aid fund … more than 1,400 educational and administrative programs to its 19 component and other participating school districts, … expenditures from the special aid fund, which is used to account for and report programs supported in whole or in …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period … used a minor amount of the fund balance it appropriated to finance operations. Unrestricted fund balance exceeded the … is in compliance with statutory limits and develop a plan to use fund balance in a manner than benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Brentwood Union Free School District – Information Technology (2023M-83)
… data will be lost and the District may not be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we also found that officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83West Webster Fire District – Financial Management (2023M-23)
… with taxpayers and levied more taxes than needed to fund operations. We found: As of December 31, 2021, … was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did … balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic budgets and appropriate fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records were not complete, accurate or up-to-date . As a result, transparency and the Board’s ability to monitor financial operations were diminished . Of the 39 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and … accounting records and reports. As a result, the Board of Trustees’ (Board’s) ability to make informed financial … record water and sewer account adjustments and the re-levy of unpaid water and sewer charges to the control accounts. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Penn Yan – Procurement (2024M-152)
… totaling approximately $30,000 lacked documentation to support the goods and services procured were only … the procurement of all WTP goods and services not subject to competitive bidding. Request that the Village engineer inspect locations and measurements prior to procuring goods requiring installation in Village …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152