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Long Lake Central School District – Capital Project (2021M-183)
… report - pdf ] Audit Objective Determine whether Long Lake Central School District (District) officials properly … authorized contracts and claims, monitored and accounted for its 2021 capital project (project). Audit Results … authorized contracts and claims, monitored and accounted for the project consisting of building improvements, upgrades …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Lake Pleasant Central School District – Claims Auditing (2021M-202)
… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) Board of … ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved … that claims we reviewed were adequately documented and for appropriate purposes. However, claims were not always …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Beacon City School District – Information Technology (2023M-143)
… adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. … to District officials, we found that officials did not: Disable 281 unneeded network user accounts of the 1,280 … accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for … Findings BOCES officials did not ensure that all credit card charges were properly approved and supported. Therefore, … Additionally, officials did not ensure that credit card charges were reconciled to receipts in a timely manner …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Town of Pendleton – Capital Projects (2024M-72)
… planning, accounting and monitoring. Town officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Newark Central School District – Employee Benefits (2024M-40)
… Recommendations Establish written policies and procedures for issuing separation payments, including a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… 30, 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts with the Town of Johnstown, Fulton County, to provide fire protection to a portion of the Town. The Company is … Sir William Johnson Volunteer Fire Company Inc Internal Controls 2015M004 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalTown of Hector – Employee Compensation (2024M-85)
… Determine whether Town of Hector (Town) employee compensation was authorized, accurate and supported. Key Findings Town employee compensation was not always authorized, accurate and … Determine whether Town of Hector Town employee compensation was authorized accurate and supported …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Town of Warsaw – Tax Collection Remittance (P1-24-22)
… the Town’s tax collection practices. Town officials agreed with our recommendations and indicated that they planned to …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… of Auburn (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected City … City of Auburn City officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… of Norwich (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected City … City of Norwich City officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit organization which is located in the Town of Malta, in Saratoga County, and provides fire protection to residents of the Town, except those … Malta Ridge Volunteer Fire Company Inc Controls Over Financial Operations 2014M178 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… 1, 2013 through March 5, 2014. Background The Lumberland Fire Department, Inc. provides fire protection and emergency services to the Town of … Lumberland Fire Department Inc Controls Over Financial Activities 2014M110 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Town of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … and expenditure subsidiary ledgers or a general ledger to support the balances reported to the Board. Key Recommendations Adopt budgets with … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… $964,000 and made three loans totaling $1.2 million with its own money to local governments and private entities. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… and reliable records. County officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Niagara County Industrial Development Agency Project Approval and Monitoring 2015M93 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… 2012 through March 17, 2014. Background The Ira Volunteer Fire Department is a not-for-profit corporation located in … Board and a five-member Board of Directors, to provide fire protection services to its residents. Disbursements for … Ira Volunteer Fire Department Inc Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mConcord Industrial Development Agency – Agency Management (2015M-61)
… dissolving and merging into Erie County IDA or partnering with a local IDA. If the Board determines that CIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Agency officials do not adequately monitor ongoing project activity. Key Recommendations Establish policies and procedures critical to project evaluation. Develop cost-benefit analysis ratios that provide reasonable project measurement. Develop procedures to ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-community