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Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… and share services. Key Finding District officials effectively controlled expenditures, saving approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… were authorized. Key Findings As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted … South Farmingdale Fire District Financial Condition and Leave …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… to evaluate the Town’s IT controls, financial condition and purchasing practices for the period January 1, 2015 … adopted IT policies to sufficiently protect its IT assets and did not ensure the adopted computer use and inventory policies were enforced or monitored. The Board …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Park Central School District Financial Management and Payroll 2018M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollFinger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… using the United States General Services Administration (GSA) per diem rates. A credit card company was allowed to … College and include maximum reimbursement rates, such as GSA per diem rates, for lodging, meals and mileage. Ensure …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… purposes. Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer … card charges totaling $5,759. Key Recommendations Remit all collections to the appropriate parties in a timely …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
Determine whether the Board appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… budget and did not follow its fund balance policy when it appropriated fund balance to finance the 2018-19 budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … audit all claims for payment. Properly establish and pay per diem amounts. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… [read complete report - pdf] Audit Objective Determine whether the Board and … procedures such as requiring at least two people to count and certify the money collected at fundraising events. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… invoices. Consult legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mTown of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… safeguarded cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… height. Four components at the Department of Public Works (DPW) building, such as securely-attached mats at the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… at the City Hall, such as accessible entrances to restrooms and wheelchair accessible lavatories. 21 components … the Cohoes Public Library (Library), such as access aisles in accessible parking spaces. Three components at the Police Station, such as signs with raised lettering and Braille. Recommendation City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… the Police Station, such as a level landing at the top of curb ramps along the accessible route and an accessible …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… Hall, such as accessible parking spaces located on the closest accessible route and signs identifying van accessible …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… complete report – pdf] Audit Objective Assess whether Town of Tonawanda (Town) officials could take additional steps to increase … to programs and services provided at selected Town facilities. Key Findings Of the 865 applicable physical … Assess whether Town of Tonawanda Town officials could take additional steps …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… accessibility at selected facilities. Specifically: 26 components at the Public Operations Center, such as signs … 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-s9-24-41Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District 2, Ausable Water District 3 and Ausable Sewer District 1 for the period January 1, 2014 … The purpose of our audit was to review the financial operations of …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274