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Spencerport Central School District – Employee Benefits (2025M-65)
… totaling $670,439. Audit Summary District officials did not always appropriately authorize and accurately calculate … payments. This occurred because District officials did not perform an adequate independent review of separation and … guidance and clear expectations, District officials did not implement a practice to review supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Village of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation of duties for the … totaled $762,250. Key Findings The Board relied on fund balance as a financing source rather than using recurring …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Walton Fire Department – Financial Operations (2017M-242)
… Purpose of Audit The purpose of our audit was to determine if officials … provided adequate oversight of financial activities to ensure that resources were properly safeguarded for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Rye City School District – Payroll and Leave Accruals (2016M-169)
… $82.8 million. Key Findings The payroll clerk did not always manually enter the correct rates or hours, and there was no supervisory review of her work. Not all supervisors ensured the employees had enough accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Board resolution authorizing payment. The Treasurer does not provide the Board with a warrant, abstract or a list of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) transparently planned and monitored the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Nanuet Union Free School District – Payroll (2015M-287)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … of overtime or the use of alternate work schedules to reduce the need for overtime. The Board is not given …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Village of Homer – Purchasing and Credit Cards (2017M-112)
Village of Homer Purchasing and Credit Cards 2017M112
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… Purpose of Audit The purpose of our audit was to examine the school lunch … about $70,000 per year. Key Recommendations Take action to bring the MPLH closer to industry standards. Complete a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionThree Village Central School District – Financial Operations (2021M-141)
… not: Properly assign administrative and user access rights to the financial software. Establish an electronic banking … duties or provide adequate oversight. Present all claims to the claims auditor for review and approval prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Audits of Local Governments: About Our Audits
… objective analysis to assist management and those charged with governance and oversight in using the information to … reduce costs, facilitate decision making by parties with responsibility to oversee or initiate corrective action, … of LGSA To ensure that audits are completed in accordance with applicable government auditing standards, LGSA receives …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… did not remit all cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to … Disbursements were made directly out of the concession stand bank account and were not reviewed and approved by the … Supervisor in a timely manner. Ensure that all concession stand cash receipts and disbursements are accounted for by …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mBelfast Central School District – Procurement (2016M-317)
… procurement policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring professional … services. The purchasing agent and claims auditor did not always ensure that purchases were made in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Riverhead Charter School – Debit Cards (2017M-254)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the School’s controls over debit card use for the … did not establish a comprehensive policy for debit cards to help ensure all charges were adequately supported and for …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… examine the Department’s controls over financial activity for the period January 1, 2012 through March 17, 2014. … Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga … fire protection services to its residents. Disbursements for the period January 1, 2012 through January 31, 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mTown of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… did not reconcile recreation fees collected by a vendor with cash receipts records. Key Recommendations Adopt written … remitting cash receipts. Review and approve the contract with the vendor who processes Department registration fees …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… your total unused, unpaid sick leave days by 260. Check with your employer to see if they offer this benefit. If you … if your pension calculation will improve substantially with 20 years of service credit, but you only have 19½, your …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… for hospital bed reserve days were appropriate, and if not, to what extent nursing home claims exceeded the bed …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followHigher Education – 2021 Financial Condition Report
… through this means and 70 percent used some but not all online instruction. Costs and Financial Assistance …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationExamination of Sunset LG Realty, LLC
… examined more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, in 2016 … Facilities Program Coordinator. Based on our audit, the New York State Joint Commission on Public Ethics (Commission) …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llc