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Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… secure and protect information technology assets to comply with certain New York State laws that mandate safeguards for … 1 Protecting IT assets is crucial to maintain trust with students and families, as data breaches can lead to … to safeguard sensitive information. The cost associated with data breaches can be significant which can strain school …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mCicero Volunteer Fire Department - Financial Activities (2025M-138)
… Did Cicero Volunteer Fire Department Department officials ensure that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mSouth Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) Executive Board (Board) and membership ensure … 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that disbursements have adequate … Did the South Hornell Fire Protection Company Inc Company Executive Board Board and membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mTown of Horseheads – Information Technology (2025M-109)
… Enter a written contract or service level agreement (SLA) with the IT vendor, Develop and adopt a written IT … to Town officials. Town officials generally agreed with our recommendations and their response is included in … Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… that users did not share access to the financial software. With shared access, accountability is diminished, and any … of the disbursements process. Village officials disagreed with certain aspects of our findings but indicated they plan … Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… the 2023 and 2024 FFI tax proceeds in accordance with New York State Insurance Law (Insurance Law) and … for the FFI tax proceeds. Instead, in accordance with Insurance Law and relevant case law, the bookkeeper … FFI tax proceeds distribution. Town officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Cincinnatus Fire Department – Financial Management (2025M-91)
… that financial activities are properly recorded, supported with documentation and safeguarded is essential for bills to … financial activities were properly recorded and supported with documentation and that money was safeguarded. Because the Department has four subdivisions, each with its own treasurer, there is an increased risk of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… Did the Town of Brant Town Board Board conduct or provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… Audit Period June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not properly monitor and manage technology devices, …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mChittenango Central School District – Audit Follow-Up (2023M-155-F)
… is the chief executive officer and is responsible, along with other administrative staff, for the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
The purpose of our review was to assess the Truxton Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Truxton Fire District Board Oversight 2022M123 released in November 2022
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fTown of Cato – Supervisor’s Records and Reports (2025M-141)
… sound fiscal decisions, ensuring that the town complies with various laws and maintaining the public’s trust. The … records and reports. Town officials generally agreed with our recommendations, and their response is included in … Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141City of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, accurate and timely … reporting and forward to January 29, 2026, to update the City’s financial reporting status and review the most … Did City of Ithaca City officials maintain complete accurate and …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… opportunities for loss, waste and misuse are reduced. A periodic reconciliation of purchases, fuel use, and fuel balances obtained by measuring fuel tanks will determine whether significant … the Company purchased 11,819 gallons of fuel (gasoline (gas) and diesel) totaling $34,708. Audit Summary Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
… the Village’s budgeted appropriations totaled $2 million, with employees’ salaries, wages and benefits accounting for … worked in the Clerk-Treasurer title credited themselves with compensatory time without oversight or approval from … and payroll processes. Village officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123City of Mechanicville – Separation Payments (2025M-59)
… (e.g., by resignation or retirement), the employee may be entitled to receive separation payments for … time) while employed with the municipality. A city may also establish “retirement incentives” to officers or … you received with the draft audit report. We encourage the Board to make the CAP available for public review in the City …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59City of Mechanicville – Procurement (2025M-60)
… (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements … discrepancies: City Department heads did not always comply with the procurement policy or document whether they used … approximately $760,000 (34 percent) did not comply with the procurement policy or statutory requirements. For …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60City of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of … bank reconciliation. Understanding the Audit Area The City Council (Council) is responsible for managing and … Did the City of Mechanicville City Mayor and officials provide …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Howard Public Library – Board Oversight (2026M-3)
… operations? Audit Period January 1, 2024 – January 13, 2026 We extended the audit period back to January 1, 2017, to …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3Town of Knox – Transparency of Fiscal Activities (S9-25-30)
… Did the Town of Knox Town Board Board conduct or provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30