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Town of Dannemora – Part-Town Activities (2017M-215)
… to the part-town (PT) funds for the period January 1, 2016 through July 31, 2017. Background The Town of …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… who had a $1,100 unidentified balance in the Clerk bank account as of July 31, 2017. Key Recommendations Procure …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… and appoint a faculty auditor to oversee management of ECA funds and records. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… services. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationHauppauge Union Free School District – Leave Accruals (2022M-150)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Town of Groton – Highway Department Asset Accountability (2022M-117)
… for Department assets. Officials did not maintain an up-to-date inventory, perform periodic physical inventories, … Key Recommendations Update the capital asset policy to include procedures for controls over assets costing less … for adding new assets and necessary detailed information to properly identify Department assets. Conduct periodic …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… students. Budgeted appropriations for the 2013-14 fiscal year total $18.8 million. Key Findings The District lacks …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomTown of Schaghticoke – Water Operations (2016M-390)
… the Board’s oversight of the Town’s water districts for the period January 1, 2015 through June 30, 2016. … operates seven water districts. Budgeted appropriations for 2016 totaled approximately $4.3 million. Key Findings … billing adjustment procedures that require Board approval for all adjustments, including written documentation of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… adequate network controls for nonstudent user accounts to help prevent unauthorized access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userCold Spring Harbor Central School District – Capital Assets (2023M-37)
… complete report – pdf] Audit Objective Determine whether Cold Spring Harbor Central School District (District) … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37South Mountain Hickory Common School District – Financial Management (2022M-49)
… based on historical expenditures that are adjusted for reasonably anticipated increases or decreases. Comply … Develop accurate and reliable annual reports and account for all District assets. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mNorthville Public Library – Cash Disbursements (2015M-53)
… 2013 through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, … 3,000 residents. The Library is a school district public library governed by a nine-member Board of Trustees … Northville Public Library Cash Disbursements 2015M53 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Town of Rosendale – Financial Operations (2015M-38)
… Purpose of Audit The purpose of our audit was to review selected Town financial operations … January 1, 2013 through April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population … The purpose of our audit was to review selected Town financial operations …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Town of Cairo - Fuel Management (2019M-150)
… $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel keys were …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… provide sufficient oversight of the bookkeeper hired to account for the Department’s financial transactions. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… visits to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took … 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of inaccurate … inventory records, District officials were unable to locate the remaining 66 IT assets (14 percent). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsMarlboro Central School District – Information Technology (2021M-33)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
The purpose of our audit was to examine controls over payroll and fuel inventory for the period January 1 2013 through April 25 2014
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Lansing Fire District – Investment Program (2023M-62)
… totaling approximately $9,000 from the District’s savings account, which had an average daily balance of approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62