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Grand Island Central School District – Network Access and Application User Permissions (2022M-120)
… report – pdf] Audit Objective Determine whether Grand Island Central School District (District) officials … Determine whether Grand Island Central School District District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userCortlandville Fire District – Credit Cards (2020M-57)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Red Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Town of Richford - Town Clerk/Tax Collector (2019M-236)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely … Key Findings Real Property Taxes totaling $1,443,876 and Clerk fees totaling $2,604 were not remitted to the … Determine whether the Town ClerkTax Collector Clerk properly remitted and deposited money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town of Westerlo - Information Technology (2020M-33)
… to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control weaknesses … IT resources. Implement strong access controls, in part, by disabling unnecessary user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Town of North Elba – Cash Collections (2020M-49)
… Manager should ensure collections are placed in a bank night drop box or in a secure location at the Town Hall after …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49City of Syracuse – Water System Cybersecurity (2019M-173)
… have service level agreements (SLAs) with its IT vendors. In addition, sensitive IT control weaknesses were … local user accounts, including disabling unneeded accounts in a timely manner. Establish a process for staying current …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionYates County – County Clerk Cash Receipts (2015M-223)
… has a population of approximately 25,300, is governed by a 14-member Board of Legislators. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Shenendehowa Central School District – Claims Processing (2016M-137)
… Central School District is located in the Towns of Clifton Park, Halfmoon, Ballston, Malta, Stillwater and Waterford in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Three Village Central School District – Fuel Inventories (2015M-271)
… Purpose of Audit The purpose of our audit was to determine if the District properly … Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015. Background The … The BOCES, which delivers services to approximately 1,200 students, is governed by a 12-member Board of Education …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Chester Union Free School District – Information Technology (2021M-107)
… a need for them. Monitored network user compliance with the District’s computer acceptable use policy (AUP) by … Monitor Internet use to ensure network users comply with the AUP. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Newcomb Central School District - Claims Audit (2023M-159)
… report – pdf] Audit Objective Determine whether Newcomb Central School District (District) claims were properly audited prior to payment. Key Findings District claims were not properly … State Education Law (Education Law) Section 1724 prior to payment. We reviewed 90 claims totaling $1.3 million and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… school districts of residence (resident districts) $84,689 for State aid attributable to students receiving special … New York State Education Department (NYSED) guidance for calculating State aid, did not always maintain necessary … were accurate and did not establish adequate procedures for tuition billing. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash … organization that provides fire protection services to the Village of Waterford, Saratoga County. The Village … contracts with the Town of Waterford, Saratoga County, to provide services to portions of the Town located outside …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mElba Fire Department – Controls Over Financial Activities (2014M-286)
… of our audit was to examine the Department’s controls over financial activity for the period January 1, 2013 through … Elba Fire Department Controls Over Financial Activities 2014M286 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… the Town to provide fire protection services to the Town’s northern area and is governed by a seven member Board. During …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overLake Placid Central School District – Transportation State Aid (2023M-95)
… for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not … District’s taxpayers will not benefit from the $18,842 in aid the District would have received upon State Education Department (SED) approval. In addition, if officials do not properly file the aid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… reports were submitted to OSC in a timely manner each year. Independent audits were not performed for 2012 or 2013. … annual financial report with OSC in a timely manner each year. Ensure that the required independent audit is performed each year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183