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Monticello Central School District - Fund Balance Management (2020M-2)
… $12.1 million in appropriated fund balance not being used to finance operations. The District’s recalculated surplus … limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District … and the amount of fund balance that will be used to fund operations. Review debt service and reserve funds and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Town of Yorktown - Information Technology (2020M-16)
… adequately manage user accounts. The Board did not develop a disaster recovery plan. Sensitive information technology … accounts and immediately disable user accounts when access is no longer needed. Develop and adopt a comprehensive disaster recovery plan, including backup …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Honeoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9City of Norwich - Emergency Medical Services Billing (2019M-112)
… to the medical services provided. The EMS Department had 903 unserviceable incidents resulting in approximately …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… report – pdf] Audit Objective Assess whether City of Cohoes (City) officials could take additional steps to … and wheelchair accessible lavatories. 21 components at the Cohoes Public Library (Library), such as access aisles in … Assess whether City of Cohoes City officials could take additional steps to increase …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the … January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of … Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key Recommendations … Review and amend the District’s point system as necessary to ensure it is consistent with GML. Ensure that firefighters …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and … Long Lake Fire District No 1 Controls Over Financial Activities 2014M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Lansing Central School District – Financial Management (2015M-256)
… the District’s financial management practices for the period July 1, 2014 through September 9, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… 1, 2012 through April 22, 2014. Background The Spencer-Van Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the billed receivable process for the period July 1, 2014 through August 25, 2015. … Key Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesUniondale Union Free School District – Procurement (2016M-195)
… through December 31, 2015. Background The Uniondale Union Free School District is located in the Town Hempstead, Nassau … Uniondale Union Free School District Procurement 2016M195 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Tuxedo Union Free School District – Financial Condition (2015M-360)
Tuxedo Union Free School District Financial Condition 2015M360
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… for the procurement of professional services for the period July 1, 2014 through November 23, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesMiller Place Union Free School District – Check Signing (2017M-76)
… Place Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Village of Sagaponack – Claims Processing (2017M-124)
… The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 through August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of approximately 12,000. The Town is governed by a five-member Town Board, which appoints …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Maine – Justice Court Operations (2016M-358)
… Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure … log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Genesee – Disbursements (2016M-433)
… Purpose of Audit The purpose of our audit was to review the cash disbursement process for … 1, 2015 through December 2, 2016. Background The Town of Genesee is located in Allegany County and has a population … Town of Genesee Disbursements 2016M433 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Jefferson – Selected Financial Operations (2014M-332)
… through July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 Census of 1,410. The Town is governed by an elected five-member Town Board. Budgeted … The Clerk maintained the old Supervisor’s records, which is incompatible with the Clerk’s duties, and the new …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332