Search
New York Mills Union Free School District – Procurement (2020M-79)
… the purchasing program and ensure purchases are made in compliance with the District’s policy. Periodically issue … action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Objective Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive … to procure goods and services and whether purchases were for appropriate District purposes. Key Findings While all purchases reviewed were for appropriate District purposes, District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Town of Locke – Financial Condition (2020M-111)
… to sustain operations. The Board did not adopt budgets with sound estimates, nor did it monitor budgetary results … formal fund balance, reserve and budgeting policies, along with multiyear financial and capital plans. Key … and capital plans. Town officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111West Seneca Central School District - Community Education (2019M-241)
… and District officials provided adequate oversight to help ensure that community education program fees were … and District officials provided adequate oversight to help ensure that community education program fees were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked effective procedures to ensure water and sewer charges were accurately billed, collected and enforced. … for the billing, collecting and enforcing of water and sewer charges. Ensure Board-adopted water rates are correctly …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229East Islip Union Free School District - Financial Condition Management (2020M-24)
… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition. Key Findings The District’s general … Determine whether the Board and District officials provided adequate oversight and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementVillage of Dering Harbor – Board Oversight (2020M-29)
… [ read complete report - pdf ] Audit Objective Determine whether the Board … when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a total of $151,908 (9.5 …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Plymouth – Employee Benefits (2023M-176)
… report – pdf] Audit Objective Determine whether Town of Plymouth (Town) officials accurately recorded Highway … leave or properly pay separation payments. As a result, of the 14 employees we reviewed, officials overpaid 11 employees a total of $25,238 for one or more type of leave, as follows: Ten …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… and accurate inventory of information technology (IT) equipment. Key Findings District officials did not maintain … As a result, officials cannot assure taxpayers that all IT equipment is safeguarded, adequately accounted for and would … did not adopt a comprehensive written policy for IT equipment inventory or perform periodic physical inventories. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentTompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Department did not develop and implement procedures for price accuracy testing. Key Recommendations Perform required … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… complete report – pdf] Audit Objective Determine whether the Wyoming County (County) Department of Weights and Measures (Department) completed required … whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) did not …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… spaces. 38 components at the Town Hall, such as accessible door handles and signs with raised lettering and Braille. 21 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32West Nyack Fire District – Claims Processing (2014M-259)
… January 1, 2013 through June 24, 2014. Background The West Nyack Fire District is a district corporation of the … West Nyack Fire District Claims Processing 2014M259 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… reports submitted to the Board are not accompanied by bank statements or bank reconciliations. Records were incomplete because … the financial activity of the District. Perform monthly bank reconciliations and include these along with a copy of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements … 12, 2014. Background Rockland County has a population of approximately 320,900 and is governed by a 17-member Board … Rockland County Department of Social Services Service Contracts 2014M368 …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Cleveland Hill Union Free School District – Financial Management (2017M-235)
… Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, claims processing and payroll … January 1, 2013 through December 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population of approximately 27,200. The City is governed by an elected seven-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Cedar Knolls Union Free School District is located in Westchester County. The District, which serves approximately 390 students in cooperation with the Jewish Board of Family and Children … transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overCato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Purpose of Audit The purpose of our audit was to review the process and procedures to … Central School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… or academic-related, which is inconsistent with the BOCES’ acceptable use policy. The BOCES did not have … purchased. Monitor user activity to ensure compliance with the BOCES’ acceptable use policy. Ensure compliance with software licensing requirements. …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015m