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Town of Putnam – Accounting Records and Reports (2022M-188)
… not reliable. Real property tax revenues were overstated by a total of $782,864 in the general fund and understated in … Cash balances in the general fund were understated by $69,968 and highway fund cash balances were understated by $54,570. The Board did not annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Holland Central School District – Claims Audit (2021M-210)
… or planned to initiate corrective action. 1 New York State Education Law Section 1709 (20-a) … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Valhalla Union Free School District – Financial Condition (2015M-333)
… two reserves – the unemployment insurance reserve and the retirement contribution reserve – were more than the … and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333City of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials established adequate … Yonkers is the fourth largest city in New York State, with a population of more than 200,000. The City is governed by an … security training. Develop a formal disaster recovery plan to maintain or restore critical operations as quickly as …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Richfield Springs – Justice Court (S9-14-1)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … is not reporting potential traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely … the DMV pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Schroon Lake Central School District – Financial Condition (2014M-145)
… School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is … District operates one school building with 224 students and 51 employees. The District’s general fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Onteora Central School District – Information Technology (2015M-92)
… County Town of Lexington. The District, which is governed by an elected seven-member Board of Education, maintains four … and specifies the level of service to be provided by the network support specialists. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Schoharie Central School District – Financial Condition (2013M-263)
… through July 8, 2013. Background The Schoharie Central School District is located in portions of Schoharie, Albany, … appropriate transparency of the budget process with public disclosure. … Schoharie Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Farmingdale Union Free School District – Financial Condition (2016M-235)
… because they underestimated revenues by a total of $9.8 million and overestimated appropriations by a total of $26.6 million over that period, District officials used only … and discontinue the practice of adopting budgets that result in the appropriation of fund balance that will not be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, 2012. Background A … Article 56. The KIPP Tech Valley Charter School, located in the City of Albany, Albany County, is governed by a Board … Key Recommendation There are no recommendations for this report. … KIPP Tech Valley Charter School Enrollment and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Crown Point Fire District – Board Oversight (2024M-29)
… 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… Recommendations Clearly outline when it is appropriate to provide meals at meetings. Maintain required documentation, review requests to provide meals at meetings for compliance with policies, … generally agreed with our findings and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesHarborfields Central School District – Information Technology Asset Management (2024M-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … cannot assure taxpayers that the $3.9 million invested in IT assets has been appropriately safeguarded. For example, … access point devices that cost $4,100 were not listed in the District’s inventory records. Further, an additional …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… and, because some funds were held for substantial amounts of time before they were deposited, collections were not … itemized to clearly identify the quantity or cost of items purchased. These errors and discrepancies occurred … ECA funds to verify the accuracy and completeness of the records and activity as the Board required. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … the Town Board’s (Board) and Town officials’ ability to monitor financial affairs, make sound financial decisions …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Rhinecliff Fire District – Board Oversight (2024M-154)
… District’s financial activities are adequately accounted for and reported. Specifically, the Board did not … required Annual Financial Reports (AFR) were filed for the past 15 years. The 2009 AFR is almost 6,000 days … Develop and adopt policies, procedures and plans for the District’s financial operations. Ensure an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers. Village officials agreed with our findings … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Oversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Oversight of Public Water Systems (2017-S-45) Supplemental Maps of Unregulated Contaminants Click on each county for a supplemental map showing the proportion of selected contaminants. Albany and Saratoga counties Erie …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsPlainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… still eligible for coverage. Key Recommendations Establish a process to periodically monitor the status of all retirees and their … and have initiated or indicated they planned to initiate corrective action. … PlainviewOld Bethpage …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insurance