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Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)

… and measuring devices are tested in accordance with Agriculture and Markets regulations. Maintain complete …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 through … change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance procedures to … all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include regularly …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance

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

… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North …

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

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

… April 30, 2016. Background The Patchogue-Medford Union Free School District is located in the Town of Brookhaven, … PatchogueMedford Union Free School District Leave Accruals 2016M236 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236

Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)

… 1, 2014 through November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services (BOCES) is … approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a seven-member Board of … Western Suffolk Board of Cooperative Educational Services Budget …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-and

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-176

Middleburgh Central School District – Financial Condition (2013M-206)

… prepare for economic difficulties, they have come to rely on using surplus funds to finance operations, and are close …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206

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

… through July 5, 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of … Auburn Enlarged City School District Employee Compensation and Benefits 2017M153 …

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

Fishers Island Union Free School District – Five Point Plan (2015M-320)

… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process and … did not ensure that the claims auditor reported directly to the Board. The Board has not established an audit committee because it was unaware of the requirement to do so. The District did not use a competitive request for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320

Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)

… sufficient oversight of the Middle School construction project and of the management company which assists with the … did not seek competition for approximately $6.8 million in project-related expenses for the Middle School project. The Middle School project exceeded the authorized …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-and

Edgemont Union Free School District – Procurement of Professional Services (2016M-126)

… and documenting the decision-making process for the service provider chosen. Procure professional services using …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-services

Yonkers City School District – Fixed Assets (2015M-229)

… or greater for inventory and depreciation purposes have tags affixed to them, locate the missing inventory items …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229

City of Oswego – Community Development (2015M-108)

… Purpose of Audit The purpose of our audit was to examine selected City … number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a process in place to determine when it is …

https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)

… were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage grants or … $174,950 for six grants resulting in an inappropriate use of local taxpayer money. Made 49 disbursements totaling $145,876 without adequate support (out of 63 disbursements reviewed totaling $154,080). Paid …

https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117

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

Clymer Central School District – Payroll (2023M-168)

… the collective bargaining agreement requirements. Did not require written prior authorization for overtime work and made 12 overtime payments …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168

Peconic Bay Community Preservation Fund (2023-MR-1)

… five individual reports to the following Towns: East Hampton , Riverhead , Shelter Island , Southampton , and Southold . Audit Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and … Determine whether officials from the Towns of East Hampton Riverhead Shelter Island Southampton and Southold …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1