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Town of Byron – Procurement (2024M-11)

… officials complied, they may have saved money by using a State fuel contract and may have paid less for other goods and services. The Board and Town officials: … approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our audit …

https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11

Garden City Union Free School District – IT Asset Management (2023M-161)

… report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials tracked, … inventoried and safeguarded information technology (IT) assets. Key Findings District officials did not always properly track or inventory IT assets, maintain complete IT inventory records or …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)

… completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a … 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182

East Meadow Union Free School – Overtime (2022M-118)

… employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials … also increase the amount owed by the District annually to the State, for its share of the cost of the employees’ …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118

Village of Savona – Board Oversight (2015M-328)

… Background The Village of Savona is located in the Town of Bath in Steuben County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328

Wayne Central School District – Property Disposal (2021M-161)

… disposals of District property. We examined the District’s disposal of 15 school buses and seven automated external … disposed of the property without exploring alternative disposal methods. As a result, District officials do not have assurance that they received the best value for this property. We noted similar deficiencies in our 2014 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161

Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)

… with facsimile signatures of the Mayor and a Village Trustee, with neither official retaining custody of the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013m

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

Determine whether the Town of Coventry Town Town ClerkTax Collector Clerk recorded deposited remitted and reported collection accurately and in a timely manner

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180

Boquet Valley Central School District – Procurement (2021M-132)

… report - pdf ] Audit Objective Determine whether Boquet Valley Central School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … officials did not always procure goods and services in accordance with Board policies and applicable statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132

Pompey Hill Fire District – Financial Management (2021M-136)

… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136

Chappaqua Central School District - Fixed Assets (2022M-186)

… the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. … our recommendations and have initiated or they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186

Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)

… Key Findings The ECA clubs did not maintain adequate records. Therefore, we could not determine whether all funds … ledgers. Deposit slip compositions did not always match records provided to the central treasurer. No profit and loss … ECA activities. Key Recommendations Maintain separate club records including deposit slips, duplicate press-numbered …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activity

Buffalo Collegiate Charter School – Credit Cards (2022M-69)

… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …

https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not always use … goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: Purchased $299,298 … and services and properly accounted for and monitored diesel and gasoline fuel …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)

… and safeguarding of cash receipts received in the civil office. We also determined that various control … had implemented over the cash receipts process in the civil office provided additional oversight. We tested 147 … Washington County Sheriffs Department Civil Office Internal Controls Over Cash Receipts 2013M288 …

https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cash

City of Batavia – Business Improvement District (2017M-283)

… Purpose of Audit The purpose of our audit was to determine whether City officials properly accounted for … own board of directors, which performs many District day-to-day management functions. The 2017-18 BID charge was … funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the …

https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283

Clark Mills Fire District – Controls Over Financial Activities (2014M-315)

… and a corporation where the Treasurer (the Chair’s spouse) is employed as a part-time sales representative. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315

Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)

… November 30, 2013. Background The Springs Union Free School District is located in the Town of East Hampton in … by an elected five-member Board of Education, operates one school with 636 students attending kindergarten through … for 284 students in grades 9 through 12 who attend other school districts. Budgeted appropriations for the 2013-14 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accruals