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Hamilton Central School District – Procurement (2020M-168)

… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding, as required by … policy. Officials did not: Seek competition for the services procured from five professional service providers …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168

Village of Port Jefferson – Justice Court Operations (2020M-56)

… and irregularities were found in the Court’s records: The Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal checks totaling …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56

Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)

… records to safeguard unused information technology (IT) assets. Key Findings District officials did not maintain … and accurate inventory records to safeguard unused IT assets. Officials did not maintain IT asset inventory records and, as a result, were unable to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2

Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)

… officials adequately managed non-student network user accounts to ensure unnecessary accounts were disabled. … officials did not adequately manage non-student network user accounts to ensure unnecessary accounts were disabled. … written procedures to periodically review all network user accounts, identify unnecessary network user accounts and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-user

Kortright Rural Fire District – Financial Activities (2022M-51)

… audit the Treasurer’s records. Seek competition for heating oil; had officials worked with the New York State … l Periodically review bank statements, canceled checks and bank reconciliations. Annually audit the Treasurer’s … Compare prices to help ensure purchases are cost effective and in the best interest of taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51

Watertown City School District – Procurement (2021M-176)

… for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did … for the purchase of goods and services not subject to competitive bidding. Officials did not: Seek competition … Periodically issue requests for proposals (RFPs) to solicit competition when seeking professional services and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176

Chenango Valley Central School District -- Budget Review (B19-4-2)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2019-20 fiscal year. Background The Chenango … The purpose of our budget review was to provide an independent evaluation of the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2

Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)

… reported and implemented needed remediation to reduce lead exposure in potable water outlets. Key Findings … identify, report or implement needed remediation to reduce lead exposure in potable water outlets as required by New … or enacted. Because there is no information on the lead levels of the untested outlets, we were unable to …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024m

Town of Chester – Property Tax Exemptions (2016M-325)

… was to review the Town’s property tax exemption process for the period January 1, 2015 through August 2, 2016. … Supervisor and four Board members. Budgeted appropriations for 2016 total approximately $11.4 million. Key Findings The … have the proper documentation to support the exemptions for some properties. The Board did not establish, by local …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325

Town of Allen - Town Clerk Fees (2016M-28)

… Purpose of Audit The purpose of our audit was to evaluate the Clerk's financial management practices for … The purpose of our audit was to evaluate the Clerks financial management practices for the …

https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28

Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)

… [ read complete report - pdf ] Purpose The purpose of our budget review was … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments … York State. Some local governments have seen little to no impact on their financial operations, while others have seen …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13

Adequacy of 2021 Budgets - City of Rome (S9-21-3)

https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3

Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14

Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (City) is one of the local governments included in our review. The City is located in Ontario County. Key …

https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18

Adequacy of 2021 Budgets - Steuben County (S9-21-19)

… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …

https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19

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