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Merrick Union Free School District – Financial Condition (2016M-240)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through December … schools with approximately 1,480 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Town of Chesterfield – Town Clerk (2024M-110)
… and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the … remit all collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… each year, or an annual report relating to the use of fire insurance premium tax funds from out-of-state insurers with OSC, as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialVillage of Malverne – Procurement (2017M-16)
… August 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau County and has a population of approximately 8,500. The Village is governed by an elected five-member Board of Trustees. … Clerk-Treasurer, which resulted in confirming POs (that is, a purchase order prepared after a purchase has been …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
Village of Johnson City Oversight of Justice Court Operations 2015M29
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, … Board has not developed policies and procedures for cash receipt and disbursement duties, and the Clerk-Treasurer’s … policies and procedures to provide guidance on cash receipt and disbursement practices, including segregating …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … August, and it remitted $22,398 of fine and fee revenue to the Erie County Library System in 2015. Key Findings The Board did not audit and approve claims prior to payment. The Board did not adopt a written claims audit …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and links to resources. If there are additional topics … Reporting Abandoned Property Videos and Resources explanation and guidance on reporting …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesCoeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Board did not: Adopt or enforce adequate bylaws. Review claim documentation for appropriateness and did not sign … written financial policies and enforce compliance. Review claim vouchers and supporting documentation to ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84St. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Schuylerville Central School District – Fund Balance (2016M-113)
… amount of the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Purpose of Audit The purpose of our audit was to determine whether … disbursements were properly accounted for for the period July 1, 2015 through January 31, 2017. Background The Peru … contain adequate supporting documentation. Ensure each club maintains an accurate student ledger. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… we reviewed, 12 percent were made with confirming purchase orders, and none of these purchases were documented as an … code available. Restrict the use of confirming purchase orders to exceptional situations, such as a documented … Services Budget Transfers and Confirming Purchase Orders 2016M218 …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… Paid $11,630 in unnecessary payments, including excess tree purchases, late fees, interest, unused cell phone …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117West Nyack Fire District – Claims Processing (2014M-259)
… the District’s claims processing for the period January 1, 2013 through June 24, 2014. Background The West Nyack Fire … cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… to prior years, the detail for non-property tax revenue estimates, or estimated fund balance. Furthermore, the monthly reports provided by the Treasurer include only … ensure that the Treasurer provides sufficiently detailed monthly reports for the Board to monitor operations against …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSchenectady City School District – Financial Condition (2014M-168)
… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Holley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of … budgeting practices generated approximately $6.7 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… officer’s financial activities, including the Village’s online banking, for the period June 1, 2011, to September 26, … proper accounting and reporting of financial activities. Bank reconciliations were not documented for Justice … policies, procedures and agreements were established for online banking and did not provide sufficient oversight of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132DiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… $6.7 million to participating governments, over $3 million (31%) less than the previous calendar year. … other law firms for general counsel duties and work on a lawsuit without receiving any board approval for their … to participating local governments to increase in 2025, largely as a result of changes to state tax law. Audit …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversight