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East Hampton Housing Authority – Board Oversight (2017M-33)

… Purpose of Audit The purpose of our audit was to assess the Board's oversight of the Authority's financial … of Commissioners. The Authority, which was created in 1983 to create and perpetuate affordable housing opportunities for … officials have not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33

Village of Arcade – Internal Controls Over Purchasing (2013M-37)

… was to evaluate the internal controls over purchasing for the period June 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 … verify that the Village received State contract pricing for nine purchases and overpaid approximately $5,500 for four …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37

Copiague Fire District – Cash Disbursements (2019M-225)

… totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were approved …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225

Wayne County Probation Department – Restitution Payments (S9-20-6)

… Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

Suffolk County Probation Department – Restitution Payments (S9-20-9)

… As a result, some victims may never receive the payments to which they are entitled. Officials are unnecessarily … holding nearly $1.3 million that should be used to pay victims with unsatisfied restitution orders. Some of … did not establish adequate policies and procedures to enforce and monitor restitution orders. 22 of the 44 …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9

County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)

… Yards. The property was acquired based on a $6 million to $20 million development plan, without an interested … the struggles of developing and attracting businesses to other COIDA-owned properties. Subsequent to the property acquisition, COIDA officials learned that a …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneonta

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… over cash receipts recorded in the system or the cash register and stated that one employee was required to count … compare the total amount of cash collected with the cash register tapes. Key Recommendations Establish comprehensive … receipts collected and compare the total with the cash register tapes. Compare the amounts collected as recorded in …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

Cohoes Public Library – Governance and Operations (2015M-259)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … Library’s charter and bylaws and the City code pertaining to the Library. The Treasurer does not submit complete and adequate monthly financial reports to the Board. The Board does not audit and approve claims …

https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259

Overview – Improving the Effectiveness of Your Claims Auditing Process

… claims in school districts, counties, fire districts, libraries, towns and villages and pertinent legal references. …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview

Sweet Home Central School District – Financial Management (2016M-207)

… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … properly report and use statutorily restricted money to pay debt in the debt service fund and return all other money to unrestricted general fund balance. Properly analyze cash …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207

South Jefferson Central School District – Community Services (2016M-343)

… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided … and use of building policy, its intentions for fees to be charged for using District property were not clearly … paid from other funds. Establish clear guidelines to reflect the Board’s position on free transportation …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343

Pavilion Central School District – Financial Management (2017M-62)

… related costs or the circumstances under which reserve funds will be replenished. Three of the District’s six … trends or other identified analysis and use surplus funds as a financing source for funding one-time …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62

Wyoming Central School District – Financial Management (2016M-67)

… is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which operates … and develop a plan to use excess funds in a manner than benefits District residents. Transfer excess reserve funds to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67

South Huntington Union Free School District – Financial Condition (2016M-132)

… The Board and District officials overestimated general fund appropriations in the last three adopted budgets, … approximately $10.6 million. The District’s unassigned fund balance during these years exceeded the statutory limit. … officials designated more than $3 million of unrestricted fund balance for costs related to other post-employment …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132

Town of Queensbury – Justice Court (S9-14-2)

… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2

Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)

… an operating surplus. Key Recommendations Return surplus funds from the summer school program to component and … for guidance regarding the proper disposition of surplus funds generated from adult education programs and for …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188

OnTECH Charter High School - Information Technology (2023M-71)

… that were communicated confidentially to officials, the Board of Trustees (Board) and officials did not: Adequately manage … Policy (AUP). As a result, there is an increased the risk of School computers being exposed to malicious software. …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71

Town of Glen - Water and Sewer Operations (2023M-167)

… did not adopt the water and sewer rates that were charged to customers or audit the Clerk’s records and water and sewer … The Clerk made 12 unsupported adjustments totaling $1,981 to 4 customer accounts without any review or approval. The … reports and review and approve all adjustments made to customer accounts. Record payments in a timely manner, …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167