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City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… project has run a deficit and is projected to continue to do so. City officials and IT staff did not ensure compliance … with the acceptable use policies and ensure software installed on City computers is business appropriate. … City …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and credit/charge card … in Erie County. The Authority, which is governed by a seven-member Board of Commissioners, was established in …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Selected Financial Management Practices (Follow-Up)
… from certain tenants; adequately ensure that the Economic Development Corporation reported revenues correctly; document the contractor selection process and contracts were awarded and …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followSubway Wait Assessment (Follow-Up)
… prior audit determined that wait assessment performance did not improve during the audit period and that New York …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followJamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing practices for the period July 1, … services. In one instance, District officials overpaid a contract by nearly $58,000. The Board did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Marcellus Central School District – Procurement (2016M-230)
… and District officials did not always retain the necessary quote documentation with purchase requisitions as required by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Willsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Housing Preferences for Disabled Veterans (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Housing Preference for Disabled Veterans (2010-S-42). Background In November 2007, the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followShoreham-Wading River Central School District – Financial Management (2017M-75)
… The Board appropriated fund balance and reserves that it did not actually need to fund operations. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mParishville-Hopkinton Central School District – Financial Management (2017M-72)
… The District is governed by a Board of Education. General fund budgeted appropriations for 2016-17 totaled … 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. The Board did not adopt a reserve fund policy and some reserves are overfunded. District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in Delaware County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… and includes parts of the Town and Village of Hempstead in Nassau County. The District, which operates cafeterias in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialWynantskill Union Free School District – Purchasing (2022M-85)
… fell below the statutory bidding thresholds. Officials did not: Develop clear guidance in procedures to seek …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 33 teachers surveyed … bandwidth usage, and the District provided a system for users to submit Internet connectivity issues for resolution. Our audit focused on the Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Scarsdale Union Free School District – Overtime (2022M-105)
… Audit Objective Determine whether the Scarsdale Union Free School District (District) officials ensured overtime was … primarily for routine services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… our audit was to determine if the Town is accounting for capital projects properly for the period January 1, 2011, … the Board-authorized amount when funding two reserves by a total of $101,445. Key Recommendations Properly close-out the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s … 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five … not properly monitored budgets and managed fund balance in the general fund. The Board has consistently relied on …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Village of Bainbridge – Financial Operations (2014M-227)
… total approximately $1.1 million. Key Findings The Board did not ensure that the Clerk-Treasurer properly accounted …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227