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Coeymans Hollow Fire District – Board Oversight (2021M-211)
… Commissioners (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a … approved. However, the Board did not ensure: The service contract with the Coeymans Hollow Volunteer Fire Corporation … Commissioners Board ensured it had an adequate service contract in place annual financial reports were filed in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… School District (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave … benefits. Key Findings District officials accurately paid salaries and wages but did not accurately pay unused leave … Central School District District officials accurately paid salaries wages and leave benefits and properly accrued leave …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsSaranac Central School District – Investment Program (2023M-89)
… investment program - legality, safety, liquidity and yield - when investing available funds. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Greenville Fire District – Investment Program (2023M-106)
… accounts, which had average available funds for investing of $845,365. Had officials considered other legally … policy guidelines. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Shenendehowa Central School District – Longevity Payments (2023M-165)
… As a result, 26 employees were underpaid a total of $9,214 in longevity for separations payments during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Inlet Common School District – Claims Processing (2023M-180)
… agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… officials provided effective oversight of the Business Office operations. Key Findings The Board and District … did not provide effective oversight of the Business Office operations. Specifically, the Board did not: Ensure … officials provided effective oversight of the Business Office operations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mTown of Homer – Conflict of Interest (2022M-148)
… – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Determine whether any Town of Homer Town officials had prohibited interests in Town …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Fishers Island Union Free School District – Website Transparency (2023M-28)
… plans (CAPs), Proposed and final annual budgets, Schedule of reserve funds, School District and property tax report cards, Board minutes, and Freedom of Information Law (FOIL) online submission request for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… accurately billed and collected resident district tuition for the sample of 50 students we reviewed. They also …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their … were properly inventoried and determined that 23 percent of the equipment was not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyHeuvelton Central School District – Procurement (2023M-55)
… agreed with our recommendations and have initiated, or indicated they would initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… employees and all six elected officials), 14 employees or 24 percent of employees tested, and five elected officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… elected officials. Of the 45 total individuals we tested (26 selected employees and all 19 elected officials), six employees or 23 percent of employees tested and 10 elected officials, did not complete the annual SHP … of the 423 total Town employees and elected officials, 10 Justice Court employees, 38 Police Department employees …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control … user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student … necessity and disable unnecessary network user accounts in a timely manner. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mClaryville Fire District – Budgeting Practices (2014M-59)
… separate from the Towns of Neversink and Denning located in Sullivan and Ulster Counties. The District is responsible …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Candor Fire District – Controls Over Financial Activities (2014M-268)
… of our audit was to examine the District’s controls over financial activity for the period January 1, 2013 through … Candor Fire District Controls Over Financial Activities 2014M268 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Niagara County – Golf Course Financial Operations (2015M-308)
… all financial transactions in to the point of sale system. Secure cash in a safe until it is deposited in a bank and …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308City of Cohoes – Purchasing (2014M-192)
… total approximately $18.2 million. Key Findings The City’s procurement policy was adopted in 2000 and has not been … did not receive competitive quotations as per the City’s procurement policy. Key Recommendations Update the procurement policy annually and include guidance about the …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Broome County – Information Technology (2013M-351)
… computerized data and assets were properly safeguarded for the period of January 1, 2012 through August 20, 2013. … County Legislature. The County’s budgeted expenditures for 2013 totaled $247.7 million for the general fund. Key Findings The County has a policy …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351