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City of Little Falls – Financial Condition (2021M-54)
… - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials … Determine whether the City of Little Falls City Common Council Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andJamestown City School District – Fund Balance and Reserves (2022M-97)
… exceeded the statutory limit by 7 percentage points or $6.3 million. Overestimated budgetary appropriations by an … surpluses and increased fund balance by $9.2 million, or 72 percent, over the last three fiscal years. Could not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… officials did not: Regularly review enabled network user accounts to ensure they were authorized and still needed. As … officials did not disable 44 former employee network user accounts. Some of the former employees left the District 13 … on a user’s job responsibilities. As a result, compromised accounts may not be detected and increased opportunities for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userNorwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… [read complete report – pdf] Audit Objective Determine whether Lyndonville Central School … in accordance with applicable statutes and/or District policy and did not ensure claims were properly audited and … totaling $263,023. The claims auditor did not properly audit and approve 74 percent of the claims we reviewed before …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… financial information was made available to the City Council and City officials for the effective management of operations. Key Findings The City Council and officials did not have adequate financial … with our office for fiscal years 2016 through 2019. The Council did not take sufficient action to acquire financial …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… 1, 2012 to September 5, 2013. Background The Kiantone Independent Fire Department, Inc. is located in the Town of … that the Board is adequately reviewing and approving all claims prior to payment or that a semi-annual audit is … reports. Key Recommendations Review and approve all claims prior to payment to ensure that all claims have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsRensselaer City School District – Financial Condition (2016M-286)
… appropriate support. The Board did not receive adequate or sufficient information to effectively perform its fiscal … for a three- to five-year period that address any economic or environmental factors which could affect the plans. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Rome City School District – Multiyear Planning (2021M-144)
… using about $11.2 million to pay for recurring operational expenses, resulting in a projected budget gap of about $3 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Erie County Probation Department – Restitution Payments (S9-20-11)
… paying victims with unsatisfied restitution a maximum of $100 payment each year their probationer’s case was active. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Suffolk County Probation Department – Restitution Payments (S9-20-9)
… Determine whether the Suffolk County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Wayne County Probation Department – Restitution Payments (S9-20-6)
… Determine whether the Wayne County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Town of Morehouse – Records and Reports (2021M-182)
… report - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained … Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed … update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… to confirm the Department’s recorded cash balances agree with the bank’s records. Adequate cash collection controls were not established and 48 deposits totaling $16,655 were not made in a timely manner. … use of debit cards. Department officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesCopiague Union Free School District - Information Technology (2023M-150)
… officials properly managed nonstudent network user accounts and financial software access controls. Key Findings … officials did not properly manage nonstudent network user accounts and financial software access controls. As a result, … and sensitive information (PPSI) accessible by those accounts were at a greater risk for unauthorized access, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150OnTECH Charter High School - Information Technology (2023M-71)
… Develop and adopt an IT contingency plan and provide staff with IT security awareness training. As a result, the … accounts. Provide security awareness training and ensure staff comply with the AUP. Develop, adopt, distribute, and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps … provided at selected City facilities. Key Findings Of the 895 applicable physical accessibility components … access ramps, interior doorways with an operating width of at least 32 inches and wheelchair accessible lavatories in …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… numbers for 435 devices; complete descriptions, including manufacturer name, for 175 devices; and model information for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment