Search

Allegany-Limestone Central School District - Financial Management (2018M-129)

… AlleganyLimestone Central School District Financial Management 2018M129 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129

Susquehanna Valley Central School District – Information Technology (2020M-95)

… technology (IT) controls over user access to protect against unauthorized use, access and loss. Key Findings … establish adequate IT controls over user access to protect against unauthorized use, access and loss. District officials … technology IT controls over user access to protect against unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020m

Sherrill 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-classroom

Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… whether the Town Board: Adequately managed the Town’s financial condition, and Ensured that Town officials did not … Findings The Board has not adequately managed the Town’s financial condition. The combined fund balance of the four … of at the end of 2018. The Board has not adopted multiyear financial and capital plans. A Board member had a prohibited …

https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222

Pulaski Academy and Central School District - Separation Payments (2020M-20)

Assess whether separation payments to certain District officials were authorized and accurately calculated

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20

Sackets Harbor Central School District - Information Technology (2019M-208)

… network was adequately secure to protect the student management system (SMS) against unauthorized use, access and … network was adequately secure to protect the student management system SMS against unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208

Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)

… that Town officials did not have prohibited interests in Town contracts. Determine whether Town officials ensured … Key Findings A Board member had a prohibited interest in the contracts between the Town and his machining company. …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194

Connetquot Central School District - Financial Management (2019M-180)

Determine whether the Board and District officials effectively managed the Districts financial condition

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180

Commack Union Free School District - Information Technology Assets Inventory (2020M-15)

… properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to … District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assets

Berkshire Fire District - District Operations (2020M-40)

… The District could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish … fixed assets. The Treasurer did not submit AUDs, which are required annual financial reports, to our office. Key … fixed asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40

Town of Lloyd - Financial Condition (2019M-108)

… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108

Town 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 … IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Design and implement procedures to monitor Internet usage for CUP compliance. Periodically …

https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34

Camden 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-124

City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)

… the Police Station, such as a level landing at the top of curb ramps along the accessible route and an accessible …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43

Town 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-16

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!