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Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… 1, 2015 through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established … Rockville Centre Housing Authority Claims Auditing and Cash Receipts …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsTown of Mentz – Board Oversight (2016M-403)
… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for … adopt a multiyear financial and capital plan for a three- to five-year period and a fund balance policy. Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… 1, 2015 through August 31, 2016. Background The Franklin Square and Munson Fire District is a district corporation of … State, distinct and separate from the hamlet of Franklin Square, Nassau County, in which it is located. The District … Franklin Square and Munson Fire District NonFirefighting Vehicles …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Justice Court Fund
… Court Fund Reporting (JCR) here: File Your Report Now Application Resources Other Resources Town and Village Court … Contact Us JCR User Guide for Town and Village Justices [pdf] JCR User Guide for Town and Village CFOs [pdf] Enrollment Instructions [pdf] View our Justice Court …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… we remain one of the nation’s strongest public pension funds.” The Fund's estimated value was $267.7 billion as of …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterBoquet Valley Central School District – Procurement (2021M-132)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … officials did not always procure goods and services in accordance with Board policies and applicable statutory … $697,282, that exceeded the competitive bidding threshold in accordance with statutory requirements. Seven contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Wayne Central School District – Property Disposal (2021M-161)
… in a proper and cost effective manner. Key Findings The Board and District officials have not established … over disposals of District property. We examined the District’s disposal of 15 school buses and seven … advisory group which also made a recommendation designed to help the District maximize the value of disposed property, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. … The Clerk did not accurately record all real property tax collections, and the Clerk deposited some … to the appropriate parties. The Board did not conduct the required annual audit of the Clerk’s records and reports. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Pompey Hill Fire District – Financial Management (2021M-136)
… fund policy or adopt a written multiyear capital plan. In addition, annual update documents (AUDs) were not filed … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… totaling $128,070 and found supporting documentation such as receipts was not available for 66 charges totaling $23,376. The need or purpose was not documented for 72 charges … The Treasurer reviewed credit card charges an average of 108 days after the credit card statement was paid. We …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… used extra-classroom activity (ECA) funds. Key Findings The ECA clubs did not maintain adequate records. Therefore, … completed bank deposit slips and activity logs. Of the collections we reviewed, $82,592 (95 percent) were not … slip compositions did not always match records provided to the central treasurer. No profit and loss statements were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityGarden City Union Free School District – IT Asset Management (2023M-161)
… District officials did not always properly track or inventory IT assets, maintain complete IT inventory records or safeguard IT assets. As a result, … not adopt a comprehensive written policy for IT equipment inventory, annual inventories were not conducted, and IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Byron – Procurement (2024M-11)
… with New York State General Municipal Law (GML) and Town policy when procuring goods and services. Key Findings The … comply with GML Section 103 and the Town’s procurement policy. Had Town officials complied, they may have saved … as required by GML Section 103 and the Town’s procurement policy. Furthermore, the Town paid approximately $4,000 more …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11East Meadow Union Free School – Overtime (2022M-118)
… – pdf] Audit Objective Determine whether the East Meadow Union Free School District (District) officials properly approved, monitored and controlled the Facilities and Operations Department … employees. The Department’s overtime costs were 97 percent of the District’s total overtime costs during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Chappaqua Central School District - Fixed Assets (2022M-186)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not … the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal employer. As a result, we estimate she was paid an additional $1,800 for … and plan to initiate corrective action. Appendix B includes our comments on the Town’s response. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsTown of Palermo – Procurement and Fuel Inventory (2020M-100)
Determine whether Town of Palermo Town officials used competitive methods when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Border City Fire District – Board Oversight (2024M-137)
… of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137