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External Peer Review Results

… total, 419 audits completed by the Division for the period January 1, 2015 through December 31, 2015 were subject to the …

https://www.osc.ny.gov/local-government/audits/external-peer-review-results

Town of Sidney – Budget Review (B4-16-13)

… all local governments that have been authorized to issue obligations to fund operating deficits to submit their …

https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13

Village of Tuxedo Park - Board Oversight (2018M-66)

… Water rates were not clearly documented resulting in underbillings totaling $4,065 and overbillings totaling … for 494 bills during the eight quarters we reviewed. In addition, sensitive information technology (IT) control … corrective action. Appendix B includes our comment on an issue that was raised in the Village’s response letter. …

https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66

Town of Clayton - Justice Court Time and Attendance (2017M-286)

… by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 hours on her Town time … The Clerk did not allow for travel time between the Town and another municipal employer. As a result, we estimate she … not worked. Key Recommendations Consult with legal counsel and take appropriate action to recover any wages paid for …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286

City of Binghamton - Water System Cybersecurity (2018M-152)

… the confidentially communicated IT recommendations. District officials generally agreed with our recommendations … Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether City …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152

Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)

… needs of the District. District officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018m

Voorheesville Central School District – Extra-Classroom Activities (2017M-181)

… 2016-17 fiscal year totaled $23.8 million. Key Findings Student treasurers did not issue duplicate press-numbered … documentation and proper documentation of approval. Student treasurers did not maintain independent ledgers … and disbursements. Key Recommendations Ensure that student treasurers maintain adequate supporting documentation …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m

Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)

ScotiaGlenville Central School District Financial Condition Management and ExtraClassroom Activities 2017M288

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-management

Oriskany Central School District – Procurement (2017M-87)

… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87

Chenango Valley Central School District – Budget Review (B4-16-5)

… are reasonable. The District’s proposed budget complies with the property tax levy limit. Key Recommendations There …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022

… and assessing these expenses on insurance carriers that issue policies or contracts of automotive bodily injury …

https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023

… Objective To ascertain the total expenses incurred in administering the … adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose …

https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

East Moriches Union Free School District – Budget Review (B7-14-3)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … There are no recommendations in this budget review letter. … East Moriches Union Free School District Budget …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3

Chenango Valley Central School District – Budget Review (B4-14-8)

… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law … review, in general, we found that the significant revenue and expenditure projections in the proposed budget are …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8

City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)

… its uniformed personnel, including six of the 14 employees in our testing that did not complete the annual SHP Training. … corrective action. Appendix B includes our comment on an issue that was raised in the City’s response letter. … audit statewide city niagara …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021

… and assessing these expenses on insurance carriers that issue policies or contracts of automotive bodily injury …

https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)

… leave accruals were not proper. As a result: $14.1 million of (97 percent) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, unused leave … our comment on an issue raised in the District’s response letter. … Determine whether CatoMeridian Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefits

Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)

… unnecessary network user accounts and notify the IT vendor to disable them. Nine former employees’ user accounts … Key Recommendations Maintain and periodically evaluate a list of authorized network user accounts and notify the IT vendor using service requests to disable network user …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-user