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Putnam Valley Central School District – Information Technology (2021M-154)

… risk of unauthorized use or access that could result in important data loss and a serious interruption in operations. Officials did not: Adopt an adequate password … permissions, to be used for non-administrative activities. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154

Town of Pharsalia – Board Oversight (2018M-59)

… former Town Supervisor (Supervisor) to misappropriate Town funds. The former Supervisor disbursed more than $172,000 …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59

Wading River Fire District – Gasoline Credit Cards (2017M-5)

… The credit card policy does not identify the number of cards to be issued or the individuals authorized to use the cards, and 15 cards were in the District Manager’s custody. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5

Middle Country Public Library – Treasurer (2015M-291)

… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background The Middle Country Public Library is located in the Town of Brookhaven in …

https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291

Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)

… March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the bookkeeper … corrected. Ensure all collections are deposited intact and in a timely manner. … Town of Ephratah Supervisors Records …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … nearly $24 million of appropriated fund balance was used to finance operations. District officials did not maintain … inventory records. Key Recommendations Develop procedures to adopt more reasonable budgets to avoid raising more real …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory

Candor Central School District – School Lunch Operations (2015M-173)

… of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to … 2013 through March 16, 2015. Background The Candor Central School District is located in the Towns of Candor, Spencer … County. The District, which operates cafeterias in two school buildings serving 770 students, is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173

Morris Central School District – Financial Operations (2015M-251)

… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing procedures and … who approves all District claims, audited payments to the BOCES itself. The Treasurer does not directly … Certain reserves had significant balances when compared to their respective liabilities. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251

Bath Central School District – Reserves (2016M-401)

… Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates three schools … approximately $3.3 million was required to be restricted in the debt reserve. The District inaccurately reported one …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401

New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … and then used $3.5 million of unexpended surplus funds to increase the retirement reserve without including those … period, $4.8 million of unexpended surplus funds were used to fund the capital reserve fund. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financial

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Village of Hancock – Insurance Withholdings (2022M-108)

… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated and … amounts are collected. Consult with the Village’s attorney to determine whether officials should seek …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Chestertown Fire District – Claims Processing (2016M-387)

… the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… Purpose of Audit The purpose of our audit was to evaluate the … Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriation

Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)

… not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 … prepared the tuition bills. Establish adequate procedures to ensure tuition bills were adequately prepared, calculated and issued to the school districts of origin for all eligible …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billing

Constitutional Tax Limits

https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limits

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35.As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector … payments totaling $656,657 in February, $327,001 in March and $92,168 in April. The Board did not audit the Tax …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25