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Online Services
… list of secure Online Services for customers, clients and business partners. For certain services, you must first enroll to get a user ID and password. Log in You must log in to use these … list of secure Online Services for customers clients and business partners You must first enroll to get a user ID …
https://www.osc.ny.gov/online-servicesTown of New Hudson – Tax Collection (2021M-2)
… New Hudson (Town) Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Finding Although tax collections were generally recorded and deposited accurately and in a timely manner, the Clerk … of New Hudson Town Town Clerk Clerk recorded deposited and remitted real property tax collections in a timely and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Town of New Windsor – Information Technology (2020M-137)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials did not: Provide … specific guidelines for the protection of IT assets and data against loss or destruction. Ensure online banking …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… claims were adequately supported, for appropriate purposes and independently reviewed and approved prior to payment. Key Findings We reviewed 100 claims totaling $846,279 and determined they were for appropriate purposes and … claims were adequately supported for appropriate purposes and independently reviewed and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsTown of North Greenbush – Town Clerk (2017M-132)
… (Town) Town Clerk (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did not record, … disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132South Seneca Central School District – Online Banking (2021M-164)
… School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key Findings The Board and District officials did not ensure that online banking … Central School Districts District Board of Education Board and District officials ensure online banking transactions are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… Educational Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key Findings Claims we reviewed were supported and for appropriate BOCES purposes. However, all claims were … Cooperative Educational Services BOCES claims were audited and approved prior to payment and were for appropriate BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Village of Watkins Glen – Justice Court Operations (2021M-146)
… Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices did not ensure all fines and fees were properly collected, recorded, deposited, … Village Justices collected recorded deposited reported and remitted Justice Court Court collections in a timely and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Wayne Central School District – Property Disposal (2021M-161)
… School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner. Key Findings The Board and District officials have not established adequate written … Central School District District Board of Education Board and District officials disposed of District property in a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Long Lake Central School District – Capital Project (2021M-183)
… officials properly established, authorized contracts and claims, monitored and accounted for its 2021 capital project (project). Audit … officials properly established, authorized contracts and claims, monitored and accounted for the project … officials properly established authorized contracts and claims monitored and accounted for its 2021 capital …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Copiague Fire District – Cash Disbursements (2019M-225)
… the cash disbursements process was adequately segregated and cash disbursements were adequately supported and for legitimate District purposes. Key Findings The Board … 39 payments totaling $141,904 were deposited between one and 131 days before they were approved according to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225OnTECH Charter High School - Information Technology (2023M-71)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings School officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In … information technology IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. Key Findings BOCES … totaling $62,357 (99 percent) provided at 79 meetings and also did not document who attended 39 meetings at which …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always record, deposit, remit and report all collections accurately and in a timely manner. … Town Clerk Tax Collector Clerk recorded deposited remitted and reported all collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Village of Addison – Payroll (2024M-12)
… ensured that the Clerk-Treasurer accurately paid officials and employees’ wages and leave benefits. Key Findings The Board did not fulfill its oversight and fiscal duties and responsibilities (see Village of … ensured that the ClerkTreasurer accurately paid officials and employees wages and leave benefits …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… District (District) Board of Fire Commissioners (Board) and District officials properly planned for long-term financial and capital needs. Key Findings Although the District has significant future operating and capital needs, the Board and District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Lindenhurst Union Free School District – Collections (2024M-24)
… officials ensured that funds collected from recreational and educational programs were properly recorded, deposited and reported. Key Findings District officials did not ensure that funds collected from all recreational and educational programs were properly recorded, deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Dutchess County – Contract Monitoring (2023M-142)
… provided services in accordance with contract terms, and that payments were appropriate and supported. Key Findings County officials did not obtain … vendors were provided in accordance with contract terms and payments were appropriate and supported. As a result: …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… District at Delhi (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … School District at Delhi District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mWyandanch Union Free School District - Budget Review (B19-7-1)
… provide an independent evaluation of the adopted 2017-18 and 2018-19 budgets, and the proposed 2019-20 budget. Background The Wyandanch … County, adopted budgets of $68.8 million in 2017-18 and $71.3 million in 2018-19, and proposed a budget of $78.2 … to provide an independent evaluation of the adopted 201718 and 201819 budgets and the proposed 201920 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1