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Pavilion Central School District – Financial Management (2017M-62)
… seven-member Board of Education and operates two schools with approximately 740 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62South Huntington Union Free School District – Financial Condition (2016M-132)
… The Board and District officials overestimated general fund appropriations in the last three adopted budgets, … approximately $10.6 million. The District’s unassigned fund balance during these years exceeded the statutory limit. … officials designated more than $3 million of unrestricted fund balance for costs related to other post-employment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Town of Queensbury – Justice Court (S9-14-2)
… a Supervisor and four Board Members, is the governing body responsible for overseeing the Court’s general …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Discontinue the practice of adopting budgets that result in the appropriation of fund balance not needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesFonda-Fultonville Central School District – Payroll (2015M-118)
FondaFultonville Central School District Payroll 2015M118
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Walton Central School District – IT Asset Management (S9-22-24)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit walton school IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… July 1, 2013 through February 29, 2016. Background The Erie 1 Board of Cooperative Educational Services is a public … Erie 1 Board of Cooperative Educational Services Special Aid …
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)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. … fund balance exceeded the 4 percent legal limit during the same period. The District appropriates reserves as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Town 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-73Copiague Fire District – Cash Disbursements (2019M-225)
… were paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 were deposited … they were approved according to the District minutes. 306 checks, totaling almost $2 million, had only one of the two …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… 2013 through October 31, 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in … Plattsburgh Public Library Circulation Desk Cash Receipts 2015M8 …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Cohoes Public Library – Governance and Operations (2015M-259)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … Library’s charter and bylaws and the City code pertaining to the Library. The Treasurer does not submit complete and adequate monthly financial reports to the Board. The Board does not audit and approve claims …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Overview – Improving the Effectiveness of Your Claims Auditing Process
… Reviews Appendix A provides additional information on the body or official responsible for auditing claims in … of local governments. In the case of cities, the city’s own charter typically contains audit of claims provisions. … and you should consult the applicable law pertaining to your type of local government for more specific details on …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… of our audit was to evaluate the internal controls over purchasing for the period June 1, 2010, through January 14, … to ensure that the correct prices were obtained when purchasing goods through New York State Office of General … General Municipal Law by requiring competitive bids when purchasing goods and commodities that exceed $20,000 annually. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Wayne County Probation Department – Restitution Payments (S9-20-6)
… checks totaling $618 were not properly followed up on and officials did not always make reasonable efforts to … In addition, officials did not maintain a complete list of unsatisfied restitution orders or maintain sufficient … legal basis, the Department removed victims from its list of unsatisfied restitution orders. Key Recommendations …
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)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and … officials did not always properly enforce restitution orders, notify the court when a probationer violated the … Department Department officials enforced restitution orders notified the court when a probationer violated the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… The Board decided this was not in County residents’ best interest due to cost and environmental factors. A lack …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaVillage of Penn Yan – Procurement (2024M-152)
… were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village … for 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)
… records were maintained accurately. We determined that: The Town Supervisor (Supervisor) approved payroll without having any information regarding the numbers of hours that employees worked, the leave time that they used, or their leave accrual …
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)
… the Board of Trustees’ (Board’s) ability to make informed financial decisions was inhibited because the Village’s true financial position was unknown. The Clerk-Treasurers did not … as of August 9, 2024. The Clerk-Treasurers did not file periodic payroll reports or remit withholdings timely to the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107