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Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)

… IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial … devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …

https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment

Merrick Union Free School District – Financial Management (2024M-64)

… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64

Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)

… user accounts and permissions and the review of audit trail reports. Limit user account permissions in the … Perform an independent review of transactions in the audit trail reports for the system administrator account of the … application system administrator account on the audit trail reports. Assign user account permissions based upon …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-access

Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)

… uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, … did not uniformly apply their Uniform Tax Exempt Policy to projects. Several projects did not include a cost-benefit analysis. Project …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approval

Town of Ashland – Long-Term Planning (2024M-114)

… of almost six years, and he shared that both the Town’s salt shed and highway garage need costly repairs. Key …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114

Town of Chesterfield – Town Clerk (2024M-110)

… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …

https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110

City of Fulton – Fiscal Stress (2013M-310)

… 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body responsible for managing City …

https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310

Connetquot Public Library – Cash Disbursements (2017M-125)

… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for the period July 1, 2015 through October 31, 2016. … Board adopted a policy granting check signing authority to seven Library staff members and officials, thereby …

https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125

City of Watervliet – Financial Condition (2017M-230)

… Purpose of Audit The purpose of our audit was to determine whether the Council adopted realistic budgets … Background The City of Watervliet is located in Albany County and has a population of approximately 10,250. The City is governed by an elected three-member City Council. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… January 1, 2011, through October 15, 2012. Background The Town of Bovina is located in Delaware County and has a … Town of Bovina Internal Controls Over Cash Receipts and …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

Town of Saugerties – Information Technology (2015M-117)

… rights on an ongoing basis. Provide Town personnel who use computers a copy of the acceptable use policy and retain a …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… examine the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through … related to collecting cash receipts at the circulation desk, the procedures were insufficient. Procedures did not … and remitting cash receipts received at the circulation desk. Ensure that on a daily basis two employees count the …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

South Jefferson Central School District – Community Services (2016M-343)

… approximately $32.6 million. Key Findings The backpack Program’s fund did not reimburse the school lunch fund for a minimum of $4,640 spent on Program expenditures. Although the Board adopted a … of $1.74 per mile. Key Recommendations Ensure the Program’s fund reimburses the District for all Program …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343

Odessa-Montour Central School District – Financial Condition (2016M-71)

… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … limit. The District does not have a policy or formal plan for its six reserves. The District did not develop and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71

Schoharie Central School District – Financial Condition (2013M-263)

… 8, 2013. Background The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady Counties. The District is governed by the Board of Education which comprises seven …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263

Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)

… our audit was to assess the Village’s financial condition and the Clerk-Treasurer’s maintenance of the financial records and reports for the period June 1, 2015 through August 5, … is located in the Town of Middletown in Delaware County and has a population of approximately 350. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30

City of Yonkers – Information Technology (2017M-86)

… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … June 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with a population of more than …

https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86

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