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Franklin Central School District – Information Technology (2022M-19)
… installed software to an authorized software inventory or develop an IT contingency plan. In addition to finding … District staff did not have sufficient documented guidance or plans to follow to recover data and resume essential … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority … pursue and maximize the collection of parking violation tickets. The Board and Authority officials did not: Provide … $572,609. Review the number or the amount of outstanding tickets or consider alternatives to increase collections. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… the District’s financial health. Comprehensive multiyear strategic, financial and capital plans were not developed. … condition is negatively affected. Adopt multiyear strategic, financial and capital plans. District officials … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Village of Head of the Harbor – Justice Court Operations (2020M-110)
… - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight … Findings The Justices did not provide adequate oversight of cash receipts, deposits and accounting records during the … Determine whether the Village of Head of the Harbor Village Justices provided adequate …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… did not consistently seek competition for purchases or avoid conflicts of interest. As a result, goods and … totaling $771,727 we reviewed, officials did not seek or could not support that they sought competition for 36 purchases totaling $211,171, or 27 percent of the dollar amount of purchases reviewed. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Clymer Central School District – Payroll (2023M-168)
… in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District officials: Made compensation … Key Recommendations Establish procedures for reviewing payroll to detect inaccurate pay rates and governing overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Downsville Fire District – Procurement and Claims Audit (2022M-130)
… (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were … Board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims … not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Town of Greig – Long-Term Planning (2023M-13)
… report – pdf] Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not establish … audit town greig longterm planning …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Clarendon Fire Company – Financial Activities (2023M-50)
… were not reported to the Board, as required. Credit card payments, totaling $24,552, were not properly supported, … recorded, or reported. The Treasurer paid credit card bills late . As a result, the Company incurred late … event and hall rental activity and ensure credit card charges are supported by itemized receipts and invoices, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Brocton Central School District – Financial Management (2023M-44)
… the statutory limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . Could not demonstrate that six …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Cortland County - Financial Management and Reporting (2019M-162)
… had accurate and complete financial information with which to manage operations. Key Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. … had accurate and complete financial information with which to manage operations …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Monroe County - Financial Condition (2018M-179)
… or .13 percent of gross expenditures, after $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue anticipation notes and $30.85 million in reported general fund interfund advances to cover deficit …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Town of Preston - Financial Management (2018M-81)
… Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Madison County - Claims Audit and Payment Process (2019M-142)
… The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Sidney Central School District - Financial Management (2019M-243)
… officials did not develop multiyear financial plans or establish targeted funding levels for reserves. Key … Develop multiyear financial plans and establish optimal or targeted funding levels for reserves. District officials … and recommendations and indicated they have taken, or planned to take, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… report - pdf] Audit Objective Determine whether the Town Assessors are properly administering select real property tax … lacked supporting documentation necessary for the Assessors to determine that the building was essential to the … or horticultural production carried on for profit. The Assessors did not review the exemptions calculated by the …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Greenville Fire District - Fixed Assets (2019M-223)
… could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of equipment purchased during the audit period totaling over …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… Determine whether Locust Valley Central School District District officials maintained a complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… School District (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling … percent of the claims processed) were not properly audited and approved prior to payment. As a result, there was an … that improper or unsupported payments could have been made and may not have been detected and corrected. Specifically: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76