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Town of Plymouth – Employee Benefits (2023M-176)
… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Harpersfield – Claims Auditing (2024M-71)
… necessary expenditures and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that … of unaudited claims each month and approved the abstracts for payment. However, the abstracts did not contain sufficient details or itemization for the Board to make the necessary determinations required …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71West Babylon Union Free School District – Claims Audit (2024M-62)
… directly to the Board, did not note exceptions on the warrant and did not include all exceptions on her monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services (BOCES) officials … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but was …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mOrange Lake Fire District – Budgeting Practices (2015M-146)
… The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which serves …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… and safeguarding of fuel inventory and to assess its cash disbursement process for the period January 1, 2013 … North Patchogue Fire District Fuel Inventory and Cash Disbursements 2015M81 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire … Records were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not … and include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Marathon Joint Fire District – Investment Program (2023M-76)
… interest totaling approximately $2,000 from the District’s checking and savings accounts, which had an average daily … solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the … and obtain investment information to ensure available funds are invested to maximize interest earnings. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Rockland County Department of Social Services – Service Contracts (2014M-368)
… Department officials did not always verify the information in the performance and financial reports. The County did not … supporting documentation of actual costs, as stipulated in their contracts, and do not process payments until …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Village of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … balance policy that establishes the level of fund balance to be maintained. Adopt budgets that include realistic … the Clerk-Treasurer provides adequate financial reports to the Board. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over … Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Commission’s financial activities were properly recorded and reported, whether cash collections were deposited and cash disbursements were for appropriate summer recreation program (Program) purposes, and whether Program employees were paid in accordance with …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesVillage of East Rockaway – Justice Court Operations (2017M-206)
… Court money was accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 … is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. The Village is … by an elected five-member Board of Trustees. Fines and fees collected by the Court during the audit period …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Marathon Central School District – Fund Balances (2017M-280)
… period July 1, 2016 through June 30, 2017. Background The Marathon Central School District serves seven towns in … Marathon Central School District Fund Balances 2017M280 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Greater Amsterdam School District – Financial Condition (2016M-110)
Greater Amsterdam School District Financial Condition 2016M110
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Corning City School District – Procurement (2016M-222)
… City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … overestimated expenditures and appropriated fund balance to finance operations that was not actually used. As of June … is balanced and consider using the excessive balance to fund school lunch operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Naples Central School District – Online Banking (2015M-143)
… of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, … The Board and District officials have established adequate online banking internal controls to ensure sufficient … and Business Manager by email or text every time an online transaction occurs. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Audit The purpose of our audit was to review the process and procedures to procure professional services for the … is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative … certain programs or did not have sufficient documentation to provide evidence that it had purchased licenses for these … and licenses purchased. Monitor user activity to ensure compliance with the BOCES’ acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015m