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Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 unused IT assets (91 … obsolete IT equipment is free from data prior to storage or authorized disposal. Conduct and compare periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor … (Supervisor) or County Treasurer (Treasurer) each week, as required by law. For example, the Clerk collected …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets totaling approximately $720,703 that have been …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255City of Johnstown – Financial Management (2020M-134)
… financial information to monitor the City’s financial condition, and does not know the City’s current financial condition. The Council did not adequately plan and monitor Emergency Medical Services (EMS) financial operations. As a result, the …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Town of Mount Morris – Justice Court (2012M-129)
… of our audit was to examine internal controls over the financial operations of the Court for the period January 1, … have developed adequate internal controls over the Court’s financial operations, with the exception of performing … failed to close his bank account as required when he resigned. Key Recommendations Perform accountabilities (by …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Liberty – Budget Review (B4-14-9)
… over $820,000 for the sanitation fund. Key Findings Based on the results of our review, except for certain matters, we … which are planned to be funded by rate increases that have not yet been adopted. The amount of sewer rents revenue …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9New Hartford Central School District – Payroll (2021M-149)
… complete report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials … compensating controls over the payroll clerk who could add new employees to the financial system and was responsible for … Determine whether New Hartford Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Pompey Hill Fire District – Financial Management (2021M-136)
… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Dalton-Nunda Central School District – Financial Management (2020M-92)
… Audit Objective Determine whether the Dalton-Nunda Central School District (District) Board of Education (Board) and … Determine whether the DaltonNunda Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Goshen – Police Payroll (2014M-244)
… Purpose of Audit The purpose of our audit was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 through April 7, 2014. … had time overlaps, a full-time officer did not appear to have worked certain hours claimed on his timesheet and …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Adirondack Central School District – Information Technology (2022M-61)
… officials did not have a written service level agreement (SLA) to clearly identify the provider’s responsibilities and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… and Measures Division (Division) completed required testing of all weighing and measuring devices used to price … (Assistant Director) did not complete all required testing of weighing and measuring devices or maintain … addition, although the Division had a price accuracy testing policy, the Assistant Director did not conduct any …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … as required. There was no reliable system in place to maintain a complete and accurate master list of businesses … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Town of Butler – Financial Management (2024M-119)
… was impaired. The audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Volney – Financial Operations Oversight (2024M-93)
… audit as required by New York State Town Law (Town Law), Section 123. As a result, the Board was unable to monitor the … with New York State General Municipal Law (GML), Section 30. Recommendations The audit report includes 10 …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Eden Central School District – Capital Project Management (2024M-83)
… did not review and approve any of the 108 project change orders totaling $1.4 million, and officials did not submit change orders to the New York State Education Department (SED) in a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Lyme Central School District – Financial Management (2024M-87)
… $1.4 million over the 4 percent statutory limit. Did not have written multiyear financial and capital plans to provide … corrective action. Appendix B includes our comments on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87