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Town of Western - Supervisor’s Records and Reports (2022M-184)
… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 72 IT assets to confirm their location and that they were inventoried, and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… to be filed each year, AUDs have not been filed with the New York State Office of the State Comptroller since 2013. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to … systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … The District did not have systems in place to account for textbooks purchased for and loaned to nonpublic school …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolTown of Patterson – Justice Court Operations (2020M-63)
… reviewed were not reported or incorrectly reported to the New York State Department of Motor Vehicles (DMV), or were … our recommendations. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Holland Central School District – Claims Audit (2021M-210)
… report - pdf ] Audit Objective Determine whether the Holland Central School District (District) Board of Education … Determine whether the Holland Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210East Aurora Union Free School District - Procurement (2023M-125)
… report – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) officials … Determine whether the East Aurora Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Rhinecliff Fire District – Board Oversight (2024M-154)
… District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered their ability to make informed financial decisions and cannot assure … financial and capital plans. Adequately audit claims prior to payment. Key Recommendations Develop and adopt policies, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Summit – Town Clerk (2024M-51)
… – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Panama Central School District – Procurement (2024M-73)
… complete report – pdf] Audit Objective Determine whether the Panama Central School District (District) Board of Education (Board) and District officials purchased goods and services in compliance with the District’s procurement policies. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… [read complete report – pdf] Audit Objective Determine whether the Village … because the Village’s true financial position was unknown. The Clerk-Treasurers did not record investment … Clerk-Treasurer did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andLivingston County Probation Department – Financial Operations (2016M-404)
… Purpose of Audit The purpose of our audit was to examine the … of approximately 65,000. The County is governed by the Board of Supervisors, which comprises 17 elected Livingston County …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Cayuga County Community College – Information Technology (2013M-291)
… was not in compliance with the College’s acceptable use policy. Key Recommendations Maintain a complete, … list of all software that the College owns. Formalize a policy to perform reviews of College computers and compare results to the College’s software inventory list. Account for …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Purpose of Audit The purpose of our audit was to examine the Sheriff … approximately 62,000 people. The County is governed by a Board of Supervisors composed of 17 members, one of whom serves as the …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashWest Niles Fire Company – Financial Activities (2017M-205)
West Niles Fire Company Financial Activities 2017M205
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Lowville Academy and Central School District – Financial Condition (2015M-220)
… and used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … financial and capital plans to address how they will use wind power revenues. District officials have been using … and capital plans that address the prudent use of future wind power revenues. Review reserve funds at least annually …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mCity of Yonkers – Information Technology (2017M-86)
City of Yonkers Information Technology 2017M86
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86