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Abandoned Property
… Session 2019-2020: A.8314 (Weinstein) – To include unclaimed virtual currency within the scope of property covered under the abandoned property law, shorten the dormancy period for wages, and … To include unclaimed virtual currency within the scope of property …
https://www.osc.ny.gov/legislation/abandoned-propertyNew Lebanon Central School District – Network User Accounts (2021M-30)
… [ read complete report - pdf ] Audit Objective Determine whether New Lebanon … Recommendations Develop and implement written procedures for granting, changing and disabling user permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Norfolk Fire District – Board Oversight (2022M-109)
… [read complete report - pdf] Audit Objective Determine whether the Norfolk … Key Findings The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s … 17 claims totaling approximately $54,000 were improperly paid prior to the Board’s audit and approval. Also, six …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Pleasantville Union Free School District – Claims Auditing (2022M-136)
Determine whether the Pleasantville Union Free School District District Board of Education Board ensured that claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Village of Little Valley – Capital Project Management (2020M-129)
… planned and sufficiently monitored the waste water treatment plant (WWTP) project. Key Findings The Board … planned and sufficiently monitored the waste water treatment plant WWTP project …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Beacon City School District - School District Website (S9-19-27)
… a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Haldane Central School District - School District Website (S9-19-32)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … Must post required information to the District website: Final annual budget and a comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Hunter-Tannersville Central School District - School District Website (S9-19-33)
… a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Newark Central School District - School District Website (S9-19-38)
… a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Otego-Unadilla Central School District - School District Website (S9-19-26)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … report card and a multiyear financial plan to the District website. Provide further transparency by posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Saranac Central School District - School District Website (S9-19-30)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … a multiyear financial plan and detailed CAPs are on the website. District officials generally disagreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30York Central School District - School District Website (S9-19-35)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … officials must post required information to the District website: Final annual budget, external audit reports and CAP. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Killawog Fire District – Controls Over Financial Operations (2013M-111)
… to ensure that financial activity was properly recorded and reported and to safeguard District moneys. Background The District is a district corporation of the State, distinct and separate from the Town of Lisle and located in Broome … to ensure that financial activity was properly recorded and reporte …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Wayne Central School District – Transportation Department Operations (2021M-160)
… a process to routinely evaluate the overall efficiency and cost-effectiveness of the transportation department’s … a process to routinely evaluate the overall efficiency and cost-effectiveness of the transportation department’s … department’s operations. Key Recommendations Develop and adopt written policies and procedures, including …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mLaFargeville Central School District – Information Technology (2021M-192)
… physical access or environmental controls over the server room. Improperly managed network user accounts. The … security and environmental controls over the server room. Immediately disable unneeded network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Town of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… credit card charges totaling $138,238 and determined that 461 charges totaling $110,539 had one or more exceptions: …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Town of Poestenkill – Credit Card Purchases (2024M-34)
… and clothes that were made by the former Administrative Assistant (Assistant) using Town resources. Based on the findings, an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Cuddebackville Fire District – Board Oversight (2024M-94)
… properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and has …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Town of Salem – Financial Management (2015M-295)
… June 30, 2015. Background The Town of Salem is located in Washington County and has a population of approximately … consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually available to … appropriating fund balance to finance annual operations in excess of what is available. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295