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Longwood Central School District – Overtime (2021M-126)
… Central School District (District) officials appropriately approved and documented overtime for non-instructional … policies to ensure that all overtime hours worked were pre-approved, adequately recorded and incurred only when … Ensure all non-emergency overtime and comp time is pre-approved, properly documented and monitored. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… activities and did not enforce bylaw provisions related to the review and approval of bills and records, and cash … agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesTown of Freedom – Financial Management (2021M-191)
… funds increased by 45 percent during the past three years to approximately $735,000 as of December 31, 2020, or 69 … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Long Lake Central School District – Capital Project (2021M-183)
… and claims monitored and accounted for its 2021 capital project project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Lake Pleasant Central School District – Claims Auditing (2021M-202)
… the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by … the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Copiague Fire District – Credit Card Purchases (2019M-98)
… Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for … legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 totaling … or invoices attached to the claims. Nineteen credit card purchases exceeded the District’s travel meal allowance …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98City of Middletown – Payroll and Leave Benefits (2024M-26)
… did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Hammondsport Central School District – Investment Program (2024M-63)
… (District) officials developed and managed a comprehensive investment program. Key Findings The Board of Education … officials did not develop and manage a comprehensive investment program. From July 1, 2022 through February 29, … Had officials considered alternative legally permissible investment options, the District may have earned $738,137, or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Newark Central School District – Employee Benefits (2024M-40)
… are accurately calculated and adequate documentation is maintained to support the calculations and eligibility …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Albany County – Sexual Harassment Prevention Training (S9-23-05)
… and all 48 elected officials, we could not reliably verify that 308 of the individuals we tested (98 percent) …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with weights and measures …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Germantown Fire District is a district corporation of the State, distinct and separate from the Town of Germantown and Columbia County. An elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… officials did not review the bank statements and canceled check images for the bank accounts managed by the … was made. Key Recommendations Review bank statements and canceled check images. Ensure that all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsVillage of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … practices and establishes the levels of fund balance to be maintained. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… entitled transportation State aid for new bus acquisitions and to determine whether extra-classroom activity funds were adequately safeguarded and cash receipts and disbursements were properly accounted … through April 30, 2017. Background The Ticonderoga Central School District is located in the Town of Ticonderoga, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraVillage of Alfred – Information Technology (2017M-236)
… 1, 2015 through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of … Village of Alfred Information Technology 2017M236 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that fund balance was … balance policy that establishes the level of fund balance to be maintained. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… Authority officials did not obtain quotes for public works projects totaling $18,762 and purchases contracts …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyWashington County – Procurement (2017M-224)
… 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of … totaling $154,083 and did not seek competition for nine professional service contracts totaling $1,055,270. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… is governed by a nine-member Board of Education. General fund budgeted appropriations for the 2017-18 fiscal year … Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund needed reserves, pay off debt or reduce property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247