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Copiague Fire District – Cash Disbursements (2019M-225)
… [ read complete report - pdf ] Audit Objective Determine if the Board ensured … and cash disbursements were adequately supported and for legitimate District purposes. Key Findings The Board did … paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 were deposited between one …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225East Hampton Housing Authority – Board Oversight (2017M-33)
… Board's oversight of the Authority's financial operations for the period January 1, 2015 through September 30, 2016. … to create and perpetuate affordable housing opportunities for qualified individuals, manages 93 housing units located … 40 housing units will be built. Operating expenditures for the Authority's affordable housing program totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Rail Yards property (Rail Yards). Key Findings COIDA did not adequately plan for the 2017 acquisition of the Rail … Yards. The property was acquired based on a $6 million to $20 million development plan, without an interested … yard and be profitable. The Board decided this was not in County residents’ best interest due to cost and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaWayne County Probation Department – Restitution Payments (S9-20-6)
… always make reasonable efforts to locate victims promptly. In addition, officials did not maintain a complete list of … Appendix B includes our comments on issues raised in the County’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… restitution orders. Some of this money was collected in the 1980’s. Officials did not establish adequate policies … not properly followed up on and/or recorded accurately. In addition, officials did not maintain a complete and … Appendix B includes our comments on issues raised in the County’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… internal controls over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. … were authorized to collect cash receipts or the processes for determining accountability over cash receipts recorded in … and on the cash register tapes with the amounts remitted for deposit and investigate and resolve any discrepancies. … …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Town of Queensbury – Justice Court (S9-14-2)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board Members, is the governing body responsible for overseeing the Court’s general management and financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Fonda-Fultonville Central School District – Payroll (2015M-118)
… of our audit was to examine the District’s payroll process for the period July 1, 2013 through January 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $24.9 … payroll discrepancies before the payrolls are submitted for certification. Review the direct deposit upload document …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the fire and ambulance companies that provide emergency …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413OnTECH Charter High School - Information Technology (2023M-71)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were …
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)
… did not adopt the water and sewer rates that were charged to customers or audit the Clerk’s records and water and sewer … The Clerk made 12 unsupported adjustments totaling $1,981 to 4 customer accounts without any review or approval. The … reports and review and approve all adjustments made to customer accounts. Record payments in a timely manner, …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Budgeted appropriations for the general, water and sewer funds for the 2016-17 fiscal year totaled approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… of our audit was to assess the District’s fund balance and examine the procedures for hiring administrators for the … of $4.2 million restricted in the insurance reserve and overfunded the retirement contribution reserve by $4.3 … resolution, which should include the rationale, objective and funding level for each reserve. Adhere to District policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … fiscal year, reported expenditures from the special aid fund, which is used to account for and report programs … for self-sustaining adult education programs. Contact the State Education Department for guidance regarding the proper …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Oakfield-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 July 1, … reserves as a funding source in annual budgets but does not use them, and the Board did not establish an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Brentwood Union Free School District – Information Technology (2023M-83)
… data will be lost and the District may not be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we also found that officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records were not complete, accurate or up-to-date . As a result, transparency and the Board’s ability to monitor financial operations were diminished . Of the 39 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Village of Penn Yan – Procurement (2024M-152)
… ensured Water Treatment Plant (WTP) procurements were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials … increased risk that the Village paid more than necessary for goods and services or made purchases that were not in the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13