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Spackenkill Union Free School District – Professional Services (2021M-89)
… competition for the procurement of professional services and entered into written agreements with service providers. … assurance that procurements are made in the most prudent and economical manner. District officials: Paid six … ensure professional services are completely procured and in compliance with District policy, and that written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89North Syracuse Central School District – Professional Services (2022M-34)
… District (District) officials sought competition for the procurement of professional services and entered into written … issued in 2013 and 2014. Key Recommendations Update the procurement policy to specify when and how frequently … District District officials sought competition for the procurement of professional services and entered into written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… desired items as alternates in original project plans and bid specifications. Solicit competition using bids, request …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Central Square Central School District - School District Website (S9-19-29)
… documents to make informed decisions. Officials did not post the: Final annual budget and Office of the State … multiyear financial plan. Key Recommendations Must post required information to the District website: Final …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Grand Island Central School District - School District Website (S9-19-31)
… was not transparent and comprehensive. Officials did not post: Comprehensive budget-to-actual results in an easily … audit results in a location easy to access. Prepare and post a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Lake Pleasant Central School District - School District Website (S9-19-36)
… documents to make informed decisions. Officials did not post: The final annual budget and audit reports. … of the District’s fiscal decisions. Key Recommendations Post the final annual budget and audit reports. Post the comprehensive budget-to-actual results and an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36New Lebanon Central School District - School District Website (S9-19-37)
… documents to make informed decisions. Officials did not post: Budget-to-actual results; budget documents with fund … of the District’s fiscal decisions. Key Recommendations Post the budget-to-actual results, comprehensive budget … with detailed CAPs to the District website. Prepare and post a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Oneida City School District – Information Technology (2020M-80)
… whether the Oneida City School District’s (District) network was adequately secure to protect the student … use, access and loss. Key Findings The District’s network was not adequately secure to protect the SIS against … activity, increasing the likelihood of the District’s network being exposed to malicious software. A written …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Susquehanna Valley Central School District – Information Technology (2020M-95)
… information technology (IT) controls over user access to protect against unauthorized use, access and loss. Key … did not establish adequate IT controls over user access to protect against unauthorized use, access and loss. … network user accounts. Maintain accurate, complete and up-to-date hardware and software inventory. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mCity of Long Beach – Budget Review (B7-15-14)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … accumulated deficit in the City’s general, water, sewer and risk retention funds as of June 30, 2012. Local Finance … budget includes revenue estimates for metered water sales and sewer rents of $4.4 million each. These estimates include …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Introduction – Travel and Conference Expense Management
… in this guide to "employees" should be interpreted to mean both officers (elected and appointed) and employees of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionSeneca Falls Central School District – Procurement (2021M-201)
… officials used a competitive process to procure goods and services to achieve the optimal use of District … did not always use a competitive process to procure goods and services to achieve the optimal use of District … we reviewed that were subject to competitive bidding and quote thresholds lacked competition or documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations. Key Findings The Board and District officials did not provide effective oversight of … agreements with the third-party providing accounting and reporting services that specified the roles and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mTown of Throop – Procurement (2022M-173)
… Town officials solicited competition for purchases subject to competitive bidding and for professional services. Key … that officials solicited competition for purchases subject to competitive bidding or for professional services. … Town officials solicited competition for purchases subject to competitive bidding and for professional services …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Hammond Fire District – Board Oversight (2024M-151)
… District’s financial activities, adopted required policies and completed required training. Key Findings The Board did … records. As a result, the Board cannot assure taxpayers and other interested parties that the District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a code …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… ensured staff service fees were accurately calculated and paid in accordance with written agreements. Key … (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Town of Volney – Financial Operations Oversight (2024M-93)
… (Supervisor) performed his financial responsibilities and the Town Board (Board) provided adequate oversight of … Supervisor did not perform his financial responsibilities, and the Board did not provide adequate oversight of financial … audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on prior-year results of …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Harborfields Central School District – Information Technology Asset Management (2024M-9)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … that IT assets were appropriately tracked, inventoried and safeguarded. Complete, accurate and up-to-date inventory records help District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetTown of Sidney – Budget Review (B4-16-13)
… expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. New York … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Town of Rotterdam – Water Rents (2016M-347)
… the Town’s water rent billing and collection procedures for the period January 1, 2015 through June 30, 2016. … $1.1 million of metered and unmetered water revenue for 2015. General fund budgeted appropriations for 2016 total approximately $14.6 million. Key Finding Town …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347