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Babylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomGowanda Central School District – Financial Management (2016M-368)
… expenditures by a total of $6.2 million. The District did not use any appropriated fund balance to finance … fund balance in excess of the statutory limit. The Board did not adopt a written reserve policy and three reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Town of Johnsburg – North Creek Water District Charges (2023M-51)
… (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The lack of effective management of water …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Attica Central School District – Financial Management (2022M-103)
… reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . … and overfunded the unemployment insurance reserve. Did not fully implement our 2016 audit recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Pearl River Union Free School District – Fixed Assets (2022M-126)
… cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 fixed … approval. Key Recommendations Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the … tagged and are in known locations. Disposals are properly authorized. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… of awarded contracts. Key Findings District officials did not ensure that goods and services were procured in the … than necessary for goods and services. District officials did not seek separate competition for 35 public work projects …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andYork Central School District – Network Access Controls (2022M-93)
… controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. Specifically: District officials did not comply with Board policy to ensure adequate network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… report – pdf] Audit Objective Determine whether Cayuga County (County) officials ensured electronic data containing personal, private, and sensitive information (PPSI) on County-owned Public … County officials did not adequately protect the Department’s electronic data containing PPSI. In addition to sensitive …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… not competitively procured or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing … lease for equipment totaling $318,454, as required by the Purchasing Regulation. Have support that they obtained the required number of quotes for six purchases totaling …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… services provided. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled, because District officials believed it was … totaling $268,308. District officials did not: Claim any Medicaid reimbursements, totaling $442,841, for 18 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Town of Smyrna – Claims Audit Process (2022M-161)
… audited claims prior to payment. Key Findings The Board did not always properly audit claims prior to approving them … General Services (OGS) contract pricing option. The Board did not authorize the pre-payment of utility service claims. …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… and store back-ups off site. District officials agreed with our recommendations and indicated that they are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andHarford Fire District – Records and Reports (2016M-170)
… Annual financial reports were not completed within the 60-day requirement for 2014 or 2015. The Treasurer’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… was to review the Town’s internal controls over salaries and benefits and over the billing and collection of ambulance service fees for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… to address needed repairs. We estimate that, for residents with both water and sewer services, rates would initially … IT policies and procedures. Village officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationNewark Central School District – Employee Benefits (2024M-40)
… School District (District) officials accurately calculated separation payments. Key Findings District officials did not always accurately calculate separation payments and did not ensure an independent review of separation payment calculations was performed. Therefore, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Town of Franklin – Financial Condition (2018M-8)
… or 13 percent of expenditures. The Town Supervisor did not provide the Board with complete financial reports or … reports (AUDs) with the Town Clerk or OSC. The Board did not audit the records or reports of the Supervisor. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Southampton Union Free School District – Financial Management (2024M-43)
… funds. Key Findings The Board and District officials did not effectively manage fund balance and reserve funds. We … certain expenditure accounts in the annual budgets. Did not have support for the establishment of six reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43City of Middletown – Payroll and Leave Benefits (2024M-26)
… including potential overpayments totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not … but indicated they have initiated or plan to initiate corrective action. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26