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Sherman Central School District – Claims Processing (2016M-352)

… the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352

Morris Central School District – Financial Operations (2015M-251)

… million. Key Findings The auditor from the Otsego Northern Catskills Board of Cooperative Educational Services (BOCES), …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251

Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)

… The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in Cayuga County. The District, which operates seven schools …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefits

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

… maintained vehicle inventory records and monitored fuel usage. Key Findings District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, vehicles and fuel were not properly accounted for. Officials did not: … maintained vehicle inventory records and monitored fuel usage …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings … address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles (67 percent) in use were … their optimal usable life. Out of the 10 pieces of major highway equipment and vehicles reviewed, seven required …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… Background The Plattsburgh Housing Authority is located in the City of Plattsburgh in Clinton County. The Authority, which provides low-income …

https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260

Town of Otselic – Selected Financial Operations (2012M-220)

… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … paid to the Town are recorded and deposited intact and in a timely manner. Ensure that all disbursements are for …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… complete report – pdf] Audit Objective Determine whether highway service labor costs associated with the Town of … officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not establish … to monitor labor costs for services provided to Ashland. Highway employees’ timecards did not always identify their …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

Wading River Fire District – Gasoline Credit Cards (2017M-5)

… 1, 2015 through June 30, 2016. Background The Wading River Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. The District’s 2016 general fund budgeted … Wading River Fire District Gasoline Credit Cards 2017M5 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5

DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending

… 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. KeyCorp Dr … R. R. Donnelley & Sons Company CSX Corporation The Kroger Co. 2011 Yum! Brands Inc. Marriott International Inc. Limited …

https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spending

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

William Floyd Union Free School District – Payroll (2016M-165)

… Background The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The … controls over the payroll process. The District does not have adequate procedures in place to ensure overtime is … processing duties or implement compensating controls, such as increased oversight and/or management reviews of the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165

Long Lake Central School District – Payroll (2016M-90)

… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … transfers between the District’s bank accounts for payroll purposes and preparing and executing the employees’ … direct deposits. The Superintendent’s reviews of the payroll process were not adequate because he did not compare …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

Rye City School District – Payroll (2024M-2)

… not being made aware of what the District expects to incur in overtime costs and the budgets are not transparent … policies and procedures. Paid six employees $2,097 in overtime wages without proper supporting documentation to …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Monticello Joint Fire District – Fiscal Operations (2017M-80)

… the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through January 17, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total over $2 million. Key Findings The Board … the levels of fund balance to be maintained or thresholds for reserves. Although the Board established a financial and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed capital project (Project) change orders. Key Findings The Board and District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)

… of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the … 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of Directors, …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performance

Town of Cortlandville – Fuel Purchases (2012M-171)

… Town road within the 49 square-mile Town boundaries. The Highway Department is responsible for the maintenance and … obtaining competitive bids. This happened because the Highway Superintendent did not adhere to GML or the … policy when making fuel purchases. However, although the Highway Superintendent did not seek competition for the …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171