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Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)

… Cooperative Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for appropriate BOCES purposes. Key Findings BOCES officials did not ensure that all credit card charges were properly approved and supported. …

https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156

Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)

… taking additional steps to increase physical accessibility for the 67 components identified in this report. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41

Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations and disbursement processes for the …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursements

Service Retirement Benefits – Special 20- and 25-Year Plans

… for Section 383-e? Members with 20 years or more of creditable service can retire with 50% of their Final Average Earnings (FAE) , plus an additional 1% of their FAE for each year of creditable service beyond 20, …

https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefits

Holland Patent Central School District – Fuel Inventory (2023M-141)

… test period by sharing Personal Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This reduces … and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141

Town of Lake Luzerne – Procurement (2022M-95)

… officials used competitive methods when procuring goods and services. Key Findings The Town Board (Board) did not … officials did not seek competition when procuring goods and services totaling $561,829 or 48 percent of the purchases … for 27 purchases totaling $144,155. Justify, authorize and/or document one emergency and three sole source purchases …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… complete report – pdf] Audit Objective Determine whether the Patchogue-Medford Union Free School District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s … greater savings by modifying the terms of the program. For example, the District should review the eligibility …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Town of Middleburgh – Claims Audit Process (2023M-56)

… vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)

… report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) officials ensured … audit fire department Upper Jay financial activities …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m

Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)

… 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a population …

https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12

Village of Nissequogue – Information Technology (2015M-31)

… computer use, internal user access, remote access, password security and management, data backups and …

https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… overpaid tuition by $58,277 for 11 foster care students and underpaid tuition by $1,007 for three foster care … care student tuition payments, which resulted in over- and underpayments. Key Recommendations Provide oversight to … that tuition bills have adequate supporting documentation and are accurately calculated before issuing payments. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Babylon Union Free School District – Medicaid Reimbursements (2022M-91)

… As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91

Tioga Fire District – Board Oversight (2022M-170)

… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Village of Cohocton – Cash Receipts (2015M-63)

… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is … Board did not audit the Treasurer’s records. The Treasurer and her Deputy did not issue duplicate receipts for all …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63

Long Lake Central School District – Capital Project (2021M-183)

… claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court … audit period. There were no recommendations as a result of this audit. Officials: Prepared an itemized budget and … period to ensure unexpended funds are accurately disposed of when the project is complete. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

Town of Varick – Water and Sewer Operations (2021M-46)

… complete report - pdf ] Audit Objective Determine whether Town of Varick (Town) officials effectively managed the water and sewer … Determine whether Town of Varick Town officials effectively managed the water …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

City of Fulton – Capital Projects (2021M-184)

… capital projects fund records, monitored project financial results against budgets and closed out records for completed projects. Key Findings … approve capital projects budgets, monitor their financial results, or approve the close-out of projects. City officials …

https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184