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City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… Three components at the Police Station, such as signs with raised lettering and Braille. Recommendation City … identified in this report. City officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… if District officials properly awarded Length of Service Award Program (LOSAP) service credit for the period January … December 31, 2014. Background The Clifton Park-Halfmoon Fire District No. 1 is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2014 totaled …
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)
… The Treasurer has not filed an annual financial report with OSC since 2011. Key Recommendations Discontinue the use … Ensure that the Treasurer file the annual financial report with OSC in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Humphrey Fire District – Financial Controls (2014M-37)
… to the Board and has not filed an annual financial report with OSC since 2008. The Board does not audit the financial … Board and should complete and file the delinquent reports with OSC. The Board should conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Lansing Central School District – Financial Management (2015M-256)
… County. The District, which operates three schools with approximately 1,200 students, is governed by an elected … Ensure that the amount of unassigned fund balance complies with statutory limits and reduce the amount of surplus fund …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Village of Sagaponack – Claims Processing (2017M-124)
… 28, 2017. Background The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Ulster – Town Assessor (2016M-361)
… 1, 2015 through August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of approximately 12,000. … Town of Ulster Town Assessor 2016M361 …
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)
… January 1, 2015 through August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one elected Justice. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2017 total … Town of Maine Justice Court Operations 2016M358 …
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)
… The Town of Genesee is located in Allegany County and has a population of approximately 1,700. The Town is governed by … the Supervisor's duties of disbursing funds through wire transfers and electronic payments. The Board did not … bank reconciliations. Key Recommendations Enter into a written agreement with the Town's bank to indicate the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Jefferson – Selected Financial Operations (2014M-332)
… properly received and deposited. The Clerk maintained the old Supervisor’s records, which is incompatible with the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… - pdf] Audit Objective Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings … and procedures regarding the procurement of professional services. Seek competition for 28 professional service …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalMaine-Endwell Central School District - Leave Records (2019M-40)
… Leave earned by employees was not always in accordance with collective bargaining agreements. Key Recommendations … leave accrual system. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Green Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Roosevelt Union Free School District - Information Technology (2019M-193)
… IT Department did not provide employees and officials with IT security awareness training. Key Recommendations … IT policies are updated. District officials disagreed with certain findings in our report. Our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Binghamton City School District – Information Technology (2019M-147)
… do not regularly review network user accounts and disable those that are determined to be unnecessary. The … Key Recommendations Regularly review user accounts and disable those that are unnecessary. Ensure there is an …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Suffern Central School District - Financial Condition (2019M-145)
… necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive multiyear financial plan. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Eldred Central School District - Financial Condition (2018M-138)
… been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed the general fund over $100,000 that it may … cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… report - pdf] Audit Objective To determine whether: The Board of Trustees provided adequate oversight of the Library’s financial operations. Library officials … Determine whether the Board provided adequate oversight of the Librarys financial operations and whether officials …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Village of Schoharie - Board Oversight (2018M-184)
… bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or cause an …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184