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Maine-Endwell Central School District - Leave Records (2019M-40)

… leave taken. The District may have paid as much as $14,200 for the cost of substitute employees for unsupported and potentially inappropriate leave taken. … Increase oversight of personnel responsible for leave accrual records. Explore options for a more …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40

Town of Mooers - Highway Asset Accountability (2020M-35)

… did not maintain a complete and up-to-date inventory of Department assets. Department assets were not properly disposed of. Town officials did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway facility, valued at …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Mount Markham Central School District – Financial Management (2020M-39)

Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39

Hortonville Fire District – Financial Reporting (2014M-188)

… over the recording and reporting of financial activity for the period January 1, 2013 through May 9, 2014. … Board of Fire Commissioners which is responsible for the District’s overall financial management. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188

Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)

… 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed by a five-member Town …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101

Town of Colden – Highway Operations (2017M-127)

… Adopt a fleet management policy. Keep records of daily vehicle use and comprehensive maintenance records … listing cumulative costs of parts and labor for each vehicle during its service life. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127

Westbury Union Free School District - Financial Condition and Overtime (2018M-84)

… unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime

School District Bus Safety (2018-MS-4)

… transportation functions to ensure the safe transportation of students. Key Findings Districts did not sufficiently … five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete … drivers (3 percent) were omitted from random drug testing. Of the 864 required safety drills, 324 (38 percent) were not …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4

Village of Kaser - Refuse User Fees and Records (2018M-97)

… for the excess charges. The refuse budget does not include estimated revenues and there was no support for … Ensure that fees for the refuse district do not exceed the expenditures. Ensure that the refuse …

https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97

Broome County – Information Technology (2013M-351)

… through August 20, 2013. Background Broome County, located in the Southern Tier of the State, has approximately 200,000 …

https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351

Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)

… to examine the Department’s processes and procedures over inmate and commissary accounts for the period January 1, 2015 … Department did not properly account for and manage inmate and commissary accounts. Neither the former nor the … current Sheriff prepared monthly accountabilities for the inmate and the commissary accounts. Department officials …

https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209

Elmsford Union Free School District – Fixed Assets (2017M-147)

… Purpose of Audit The purpose of our audit was to determine whether the District properly … Union Free School District is located in the Village of Elmsford in Westchester County. The District, which has …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147

Iroquois Central School District – Financial Condition (2014M-22)

… Central School District is located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22

Onondaga Central School District – Nonpayroll Disbursements (2014M-257)

… is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is … controls. Manual checks are not always audited and approved before they are distributed. Most of the … that all nonpayroll disbursements are properly audited and approved before payments are distributed. Maintain …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257

Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)

… approximately $20.5 million. Key Finding The Board did not ensure that District officials implemented and enforced … supporting documentation and four student treasurers did not maintain ledgers. Key Recommendation Ensure that activity …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extra

Town of DeKalb – Financial Management (2016M-427)

… of our audit was to review the Town's financial operations for the period January 1, 2015 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427

Brookfield Central School District – Financial Condition (2014M-48)

… of July 1, 2012 through October 31, 2013. Background The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns … Brookfield Central School District Financial Condition 2014M48 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48

Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)

… of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial … Key Findings The Board did not properly audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all claims before payment and ensure all claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m