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Lancaster Central School District – Financial Condition (2016M-101)

… Purpose of Audit The purpose of our audit was to review the District’s … July 1, 2012 through December 8, 2015. Background The Lancaster Central School District (District) is located in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101

Vestal Central School District – Fund Balances (2017M-91)

… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The District, which operates seven schools …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91

Liberty Central School District – Information Technology (2022M-73)

… School District (District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings The Board and District officials did not adequately safeguard …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73

Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)

… Determine whether Clinton-Essex-Warren-Washington Board of Cooperative Educational Services (BOCES) officials ensured … funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the administrator had not returned … with respect to the proper use of forfeited funds returned by the administrator. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employee

Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)

… school districts (districts) had not received $652,054 in State aid they were entitled to for the project, and two districts received $916,278 in aid before being entitled to it. In addition, if officials do not claim approximately $1.5 …

https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-project

North Babylon Union Free School District – Online Banking (2023M-156)

… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Ticonderoga Central School District – IT Asset Management (S9-22-23)

… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23

Saugerties Central School District – IT Asset Management (S9-22-05)

… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05

Randolph Central School District – IT Asset Management (S9-22-22)

… to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of approximately $600, could not be physically located. Two laptops (one costing $2,959 and one without costs recorded) and an uninterruptible …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… to officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … a disruption or disaster will affect the timely processing of its business functions. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Hudson Housing Authority – Board Oversight (2016M-302)

… 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for … among employees or that increased managerial oversight is in place. Perform a deliberate and thorough audit of claims …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302

Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)

… did not fulfill its fiduciary responsibilities to ensure money was adequately safeguarded and accounted for and … neither the Company nor we were able to confirm all money was properly deposited, disbursed and accounted for. 21 … vehicle’s repair. Officers improperly borrowed Company money. Key Recommendations Establish adequate controls and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and

Commack Public Library District – Selected Financial Operations (2015M-132)

… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132

Town of Lincoln - Disbursements (2022M-198)

… complete report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town … disbursements were supported and approved. Key Findings The Board and former Supervisor did not ensure that … approval. Key Recommendations Consult with legal counsel about the unsupported claim payments to the former Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Bradford Central School District – Financial Management (2016M-253)

Bradford Central School District Financial Management 2016M253

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

Annual Financial Report Filing Deadlines

… Annual financial report due dates have been updated to reflect changes for …

https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlines

Town of Tioga – Long-Term Planning (2022M-181)

… Department of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest cost to repair the bridge to good condition is $200,000 and replacing the bridge …

https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181