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Dolgeville Central School District – Fuel Monitoring (2023M-175)
… officials adequately accounted for and monitored fuel usage. Key Findings District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not properly … District officials adequately accounted for and monitored fuel usage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Holland Patent Central School District – Fuel Inventory (2023M-141)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user accounts … District District officials safeguarded and accounted for fuel inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Albany County – Sexual Harassment Prevention Training (S9-23-05)
… (235 selected employees and 43 elected officials) due to unreliable records. We determined 30 additional … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… record and account for all capital assets. As a result, the Village has an increased risk its assets could be lost, stolen or misused without detection. The Board of Trustees (Board) did not adopt a written capital … definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase invoice …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Lake Luzerne – Procurement (2022M-95)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… could achieve greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members … most prudent and cost-effective manner. At the expiration of the current collective bargaining agreements (CBA) and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown 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-56Upper 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-2023mVillage of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Saratoga County – County Bridge Maintenance (S9-13-7)
… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Village of Nissequogue – Information Technology (2015M-31)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … 1, 2013 through October 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk … Village of Nissequogue Information Technology 2015M31 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… Audit Objective Determine whether Salmon River Central School District (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key Findings District officials did not … care students enrolled care students enrolled at other school districts. Officials made payment errors for 14 (45 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mTioga Fire District – Board Oversight (2022M-170)
… Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not always provide adequate oversight of District financial activities and did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Village of Cohocton – Cash Receipts (2015M-63)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … Treasurer’s records. The Treasurer and her Deputy did not issue duplicate receipts for all transactions where no other … Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Scarsdale Union Free School District – Overtime (2022M-105)
… B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Long Lake Central School District – Capital Project (2021M-183)
… of when the project is complete. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Town of Varick – Water and Sewer Operations (2021M-46)
… with our findings. Appendix B includes our comments to issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46City of Fulton – Capital Projects (2021M-184)
… complete report - pdf ] Audit Objective Determine whether City of Fulton (City) officials appropriately maintained capital projects … financial results, or approve the close-out of projects. City officials did not properly close out 279 of 308 capital … Determine whether City of Fulton City officials appropriately maintained …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Menands Union Free School District – Information Technology (2021M-78)
… Adopt a breach notification policy that is required by New York State Technology Law. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78New Rochelle City School District – Information Technology (2021M-142)
… complete report - pdf ] Audit Objective Determine whether New Rochelle City School District (District) officials … Determine whether New Rochelle City School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142