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The Academy Charter School - Credit Card Expeditures (2019M-80)

… credit card charges were adequately supported and were for legitimate purposes. Key Findings School officials did … The Board approved 27 meal purchases, totaling $5,790, for payment without adequate supporting documentation. Key … card users include a list of officials in attendance for meal expenditures along with itemized receipts and …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80

Town of Dayton - Fund Balance Management (2019M-221)

… report - pdf] Audit Objective Determine whether the Board has properly managed fund balance. Key Findings The Board did not properly manage fund balance as the town-wide … unrestricted fund balances during our audit period. The Board did not develop and adopt comprehensive written …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221

Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)

Determine whether Town of Plymouth Town officials adequately accounted for secured and properly procured fuel and motor oil inventories

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16

Edinburg Common School District – Tax Collection (2016M-233)

… School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233

Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)

… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of Department …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial

Plymouth Volunteer Fire Department – Missing Funds (2014M-50)

Plymouth Volunteer Fire Department Missing Funds 2014M50

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50

Wyoming County – Selected Financial Activities (2015M-94)

… cost analysis or considered alternative sites or options prior to entering into a 17.5 year lease for office … professional service contracts or contracts for insurance coverage. County officials have not adopted comprehensive …

https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94

Cincinnatus Fire District – Financial Controls (2014M-49)

… Purpose of Audit The purpose of our audit was to determine whether the Board established adequate controls to ensure that financial activity was properly recorded and … Ensure that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49

Candor Fire District – Controls Over Financial Activities (2014M-268)

… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268

Village of Afton – Board Oversight (2018M-28)

… Afton in Chenango County. The Village, which is governed by an elected Board of Trustees, has a population of 822. …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28

Franklinville Joint Fire District – Claims Processing (2017M-141)

… in Cattaraugus County. The District is governed by an elected five-member Board of Fire Commissioners. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141

City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)

… a process for receiving and assessing system cybersecurity alerts. Provide cybersecurity awareness training to City …

https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117

Sullivan County Community College – Information Technology (2017M-123)

… Audit The purpose of our audit was to examine IT controls for the period September 1, 2015 through February 27, 2017. … 10-member Board of Trustees. Budgeted IT appropriations for the 2016-17 fiscal year totaled approximately $664,000. … adopt and implement written policies and procedures for the review and removal of inactive and unnecessary user …

https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123

Pine City Fire District No. 1 – Board Oversight (2017M-166)

… a district corporation of the State, distinct and separate from the Town of Southport in Chemung County. The District is …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166

Bay Shore Fire District – Time and Attendance Records (2017M-264)

… of the State, distinct and separate from the Town of Islip in Suffolk County and provides approximately 13,500 residents …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264

Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)

… year totaled approximately $59.2 million. Key Findings The student treasurers and faculty advisors of five ECA clubs did … to the central treasurer. Key Recommendations Ensure student treasurers and advisors maintain adequate supporting … Ensure student treasurers and advisors properly account for all ECA collections and appoint a faculty auditor …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017m

Hendrick Hudson Central School District – Financial Condition (2013M-241)

… and includes the Town of Cortlandt and part of the City of Peekskill. The District is governed by the Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241

East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)

… was to determine if access to the District’s financial software was appropriately limited and monitored for the … payroll clerk’s access rights after the completion of a software update. Key Recommendations Ensure that employees … to have incompatible duties within the financial software. Ensure that financial software upgrades do not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-access