Search
Town of Manchester - Board Oversight and Information Technology (2018M-39)
… complete report - pdf] Audit Objective Determine whether the Board: Provided adequate oversight of the Town’s budgeting and financial operations to ensure that … awareness training. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Schenevus Central School District - Financial Condition (2018M-83)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… complete report - pdf] Audit Objective Determine whether Laurens Central School District (District) officials: … Laurens Central School District Cafeteria Operations and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mAllegany-Limestone Central School District - Financial Management (2018M-129)
… the statutory limit by approximately $1.3 million or 6 percentage points. Reserve funds are generally not being …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Susquehanna Valley Central School District – Information Technology (2020M-95)
… user access to protect against unauthorized use, access and loss. Key Findings District officials did not establish … user access to protect against unauthorized use, access and loss. District officials did not: Adequately manage user accounts including periodically reviewing and disabling unneeded network user accounts. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… of revenues and expenditures based on historical trends or other known factors. Develop and adopt multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Pulaski Academy and Central School District - Separation Payments (2020M-20)
… are inconsistent with the individual employment agreements or any other applicable laws. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Sackets Harbor Central School District - Information Technology (2019M-208)
… procedures for password management, wireless security, remote access and managing user access rights. Disable … procedures over password management, wireless security and remote access. Develop procedures for adding, removing and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… all aspects of her cash receipts, including water and sewer rents, with limited oversight. Key Recommendations Town … of interest. Improve oversight of the Clerk’s water and sewer cash receipts and billing process. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Connetquot Central School District - Financial Management (2019M-180)
… and conditions under which each fund’s assets will be used or replenished. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsBerkshire Fire District - District Operations (2020M-40)
… pdf] Audit Objective Determine whether District officials used a competitive process to procure goods and services. … Determine whether District officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Lloyd - Financial Condition (2019M-108)
… in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance … $1.4 million of which only $340,000 (25 percent) was used to finance appropriations from 2014 through 2018. The Board … with appropriation of fund balance that will not be used to fund operations. Develop and adopt a fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Grand Island - Information Technology (2019M-34)
… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Camden Central School District - Claims Audit Process (2019M-124)
… auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. The claims auditor did … claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… physical accessibility for the 21 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… Town of Plymouth (Town) officials adequately accounted for, secured and properly procured fuel and motor oil … Key Findings Officials did not adequately account for, secure or properly procure fuel and motor oil … saved approximately $128,600. We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… 13, 2014. Background The Hughsonville Fire District is a district corporation of the State, distinct and separate … Town of Wappinger in Dutchess County. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… District is a district corporation of the State, distinct and separate from the Town of Williamson, Wayne County, in which it is located. The District is governed by an … check images. The Board did not complete, or contract with an independent account to complete, an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operations