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Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)

… and to examine the management of the Village Hall building project and other selected financial activities for the … oversight and management of the Village Hall building project. The second floor of the Village Hall is incomplete … Hall’s condition and develop a plan to complete the project. Ensure that incompatible duties are appropriately …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015m

Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)

… Central School District (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and calculated … correctly. Key Findings Officials did not ensure that leave accruals were accurate or payments for unused leave and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accruals

Gorham-Middlesex Central School District – Online Banking Access (2022M-179)

… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… Determine whether Young Womens College Prep Charter School of Rochester School …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)

… report – pdf] Audit Objective Determine whether the Erie 1 Board of Cooperative Educational Services (BOCES) … audit boces erie 1 parttime temporary employee payroll …

https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payroll

East Quogue Union Free School District – IT Asset Management (S9-22-8)

… (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track … a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure District inventory records are …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8

Village of Savona – Board Oversight (2015M-328)

… through October 5, 2015. Background The Village of Savona is located in the Town of Bath in Steuben County and has a … Key Recommendations Replace the clerk-treasurer with someone who is independent of the Mayor and all Board members and …

https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328

Pelham Union Free School District – Information Technology (2021M-134)

… and 221 students who were no longer enrolled had active network user accounts. Three generic accounts were not needed … Recommendations Develop written procedures for managing network and financial application user account access and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134

Wayne Central School District – Property Disposal (2021M-161)

… disposal methods. As a result, District officials do not have assurance that they received the best value for … advisory group which also made a recommendation designed to help the District maximize the value of disposed property, … procedures for the sale and disposal of District property to ensure that the District receives the best possible value …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161

Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)

… Department, Highway Department, Clerk’s Office and Library. Neither the Village Board nor the Library Board audits or approves claims for payment. Checks are signed with …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013m

City of Olean Housing Authority – Board Oversight (2016M-93)

… Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, … or procedures to monitor its consultant’s performance in administering the Authority’s Capital Fund Program (CFP), … with the brokerage firm that assists the Director in managing the Authority’s investment activities. Key …

https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93

Albion Central School District – Financial Management (2021M-200)

… complete report - pdf ] Audit Objective Determine whether the Albion Central School District (District) Board of Education (Board) and District officials adopted realistic budgets and properly managed fund balance and reserves. Key Findings The Board and District officials did not adopt realistic …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200

Niagara Falls Water Board – Financial Management (2015M-141)

… and operates the City of Niagara Falls’ drinking water, wastewater and storm water systems and facilities. The Water …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141

Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)

… The Upper Mohawk Valley Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New York State …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304

Wyandanch Union Free School District - Budget Review (B22-7-1)

… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … provide an independent evaluation of the proposed budget for 202223 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1

Wilson Central School District - Financial Management (2022M-22)

… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund balance of $836,000 can fund the average workers’ compensation expenditures for 26 years. … reserve balance of about $400,000 is nearly 200 times the average unemployment expenditure. By maintaining surplus …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… Determine whether Canajoharie Central School District District officials adequately managed fuel purchases …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

Boquet Valley Central School District – Procurement (2021M-132)

… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … officials did not always procure goods and services in accordance with Board policies and applicable statutory … $697,282, that exceeded the competitive bidding threshold in accordance with statutory requirements. Seven contracts …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132