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South Huntington Union Free School District – Financial Condition (2016M-132)
… 1, 2014 through December 31, 2015. Background The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, which operates … South Huntington Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Wyoming Central School District – Financial Management (2016M-67)
… review the District’s management of financial activities for the period July 1, 2012 through January 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $5 million. … $4,000, and District officials routinely levied taxes for expenditures which could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67South Jefferson Central School District – Community Services (2016M-343)
… Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, Lorraine, Rodman, Rutland, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Oakfield-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-172Suffolk County Probation Department – Restitution Payments (S9-20-9)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Wayne County Probation Department – Restitution Payments (S9-20-6)
… Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6County 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 … that could take advantage of the property as a rail yard and be profitable. The Board decided this was not in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaCopiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225OnTECH Charter High School - Information Technology (2023M-71)
… (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings … ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In addition to … IT systems were adequately secured and protected against unauthorized use access and loss …
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)
… or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for accuracy. …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Penn Yan – Procurement (2024M-152)
… were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials … goods and services or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP … and air-conditioned enclosure purchases were not in the best interest of ratepayers and resulted in $32,000 of …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… or their leave accrual balances. Also, the Supervisor’s secretary (secretary) and Highway Superintendent were unaware of all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained … Determine whether the Village of Riverside Village ClerkTreasurers prepared and maintained …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … cause to be audited, the CFO’s 2022-23 financial records and reports, as required by New York State Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the … North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State … Board of Directors that elects the President, Secretary and Treasurer from the members of the Board. For fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxTown of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… were not Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the … did not present financial records and reports to the Board for audit, as required. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Brentwood Union Free School District – Information Technology (2023M-83)
… pdf] Audit Objective Determine whether the Brentwood Union Free School District (District) Board of Education (Board) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83City of Ogdensburg - Payroll Processing – (2014M-207)
… was to review internal controls over payroll processing for the period January 1, 2013 through March 31, 2014. … a population of 11,128. The City’s budgeted appropriations for 2014 were approximately $19.1 million. The City is … that internal controls over payroll processing provided for adequate segregation of duties. The payroll clerk …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… financial records to ensure errors and irregularities do not exist. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163