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Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… did not maintain records showing how many people bought tickets or attended all fund-raising events. Key … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overLaGrange Fire District – Board Oversight (2014M-127)
… audit was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013. … approximately 15,700 residents. Budgeted appropriations for 2013 were approximately $5.3 million. Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Willsboro Fire District – Financial Controls (2014M-156)
… fiscal year totaled $239,340. Key Findings The Treasurer does not maintain running cash balances in the check book …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… checks disbursed were approved by the Board. The Treasurer does not provide check numbers to the Board and no one …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… as required by statute. Key Recommendations Amend the bylaws to provide for adequate segregation of duties and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… officials properly administered the District’s length of service award program (LOSAP) and procured goods and services … Bridgehampton Fire District Length of Service Award Program and Purchasing Practices 2017M251 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingInspecting Highway Bridges and Repairing Defects (Follow-Up)
… of Transportation was not always notified of red flags within one week, as required. Furthermore, the initial … evaluations and plans of action were not documented for red-flagged bridges. Key Finding NYSTA implemented the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followIslip Union Free School District – Financial Condition (2013M-213)
… were approximately $70.6 million. Key Finding Overall, we found that school officials adequately monitored the … financial operations to ensure fiscal stability. We found that the District adopted budgets that allowed the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… property tax exemptions totaling $6.2 million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 million lacked one or more pieces …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Hilton Central School District – Network Access Controls (2022M-200)
… School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, data and … information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to sensitive network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Town of Lansing – Information Technology (2022M-66)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we … basis and disable unnecessary network user accounts in a timely manner. Develop and adopt adequate written IT …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Otego-Unadilla Central School District – Information Technology (2021M-178)
… did not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we … District officials generally agreed with the findings in our report and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
Determine whether the Herkimer County Industrial Development Agencys HCIDA claims were adequately supported for appropriate purposes and independently reviewed and approved prior to payment
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsOverview – Travel and Conference Expense Management
… A well thought out travel and conference policy, specifically designed for your operations, … for establishing effective control over travel and conference expenses. One of the purposes of this guide is to provide you with an … One of the purposes of this guide is to provide you with an …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewTown of Moriah - Leave Accruals (2019M-168)
… whether Town officials accurately maintained employees’ leave accrual records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately maintained. We reviewed 15 employees’ leave accrual records during the audit period and found that …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Hudson City School District – Information Technology (2020M-157)
… (District) officials ensured information technology (IT) systems were adequately secured against unauthorized use, … did not adequately secure and protect the District’s IT systems against unauthorized use, access and loss. The Board and District officials did not: Adopt adequate IT policies or a disaster recovery plan. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in … policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in … as required by the Board-adopted policy. The Purchasing Agent could not provide documentation to support efforts were …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… complete report – pdf] Audit Objective Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and … Determine whether the KIPP Troy Prep Charter School School Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsCity of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… (City) officials could take additional steps to increase physical accessibility to programs and services provided at … City facilities. Key Findings Of the 297 applicable physical accessibility components (components) we reviewed, … could consider taking additional steps to increase physical accessibility at selected facilities. Specifically: …
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)
… report – pdf] Audit Objective Assess whether the City of Rome (City) officials could take additional steps to … provided at selected City facilities. Key Findings Of the 463 applicable physical accessibility components … City officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40