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Town of Greene – Justice Court Operations (2021M-95)

… with our recommendations and have indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

Town of Varick – Water and Sewer Operations (2021M-46)

… intermunicipal agreements and vendor contracts. Develop a fair and equitable method for allocating costs among the …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)

… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47

Village of Red Hook – Information Technology (2020M-89)

… users with IT security awareness training, or develop a disaster recovery plan. Officials were unaware that … the IT consultant’s responsibilities and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89

Stafford Fire Department, Inc. - Financial Management (2023M-110)

… Board did not: Include revenue estimates in the budgets for 2021, 2022 and 2023. Develop realistic budgets, as … or capital plan to help guide budget development and save for capital asset and equipment purchases. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110

Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

… not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . Vehicle repair invoices had 22 charges, totaling $1,891, that did not have …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department

Town of Lake Luzerne – Procurement (2022M-95)

… Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95

Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)

… by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody and … action. Appendix B includes our comments on issues raised in the Library’s response letter. …

https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

Village of Hilton - Financial Management (2020M-31)

… plan that included the need and optimal funding level for each reserve. Key Recommendations Adopt budgets with realistic estimates for revenues and expenditures, and which appropriate a …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Village of Port Chester - Dual Employment (2018M-91)

… job worked the hours the Village compensated them for working. Key Findings Village officials did not establish … employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

East Islip Public Library – Cash Receipts (2017M-223)

… Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate …

https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223

Town of Angelica – Justice Court Operations (2018M-11)

… $36,755 in a timely manner. The Justice did not follow up on pending tickets listed in the New York State Department of …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11

Dolgeville Central School District – System Access Controls (2016M-265)

… Purpose of Audit The purpose of our audit was to examine information technology access controls over personal, private and sensitive information in the District’s financial system and student information … year totaled approximately $19 million. Key Findings Not all financial system and student information system user …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265

Randolph Central School District – Financial Management (2014M-20)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period of July 1, 2008 through December 13, 2013. Background The … Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20

Village of Whitney Point – Cash Disbursements (2013M-69)

… the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. … Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is governed by an elected … of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal year was $1.22 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69

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