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Montauk Union Free School District – Information Technology (2022M-137)
… complete report – pdf] Audit Objective Determine whether Montauk Union Free School District (District) officials … audit school montauk information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Town of Western - Supervisor’s Records and Reports (2022M-184)
… reports. As a result, the Town Board’s (Board’s) ability to monitor the Town’s financial operations and make sound … not have accurate financial records and has been unable to obtain bonding for a capital project. In addition, the … not resolved. File the required annual update document (AUD) with New York State Office of the State Comptroller. As …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Village of Sidney – Financial Activities (2023M-14)
… [read complete report – pdf] Audit Objective Determine whether the Village of Sidney … audit village sidney financial activities …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… between Town officials is an important internal control for preventing errors and misappropriation of assets . By … oversight, the Supervisor has weakened internal controls. For example, from January 1, 2022 through September 30, 2022, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records and reports were complete, accurate, up to date, reliable or timely. As a result, the Board’s ability … and untimely. Although an annual update document (AUD) is required to be filed each year, AUDs have not been …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Lansing Central School District – Procurement (2021M-213)
… and did not help ensure officials sought competition for goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for four of six professional service providers paid $301,023 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Town of Oyster Bay - Financial Condition Management (2020M-74)
… Town has nearly $605 million in outstanding debt, which is significantly more than neighboring towns and requires 37 …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Patterson – Justice Court Operations (2020M-63)
… report - pdf] Audit Objective Determine whether the Town of Patterson (Town) Justices collected, recorded, deposited, … $16,287 to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly reported to the New York State Department of Motor Vehicles (DMV), or were not submitted to the DMV’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… – pdf] Audit Objective Determine whether Wheatland-Chili Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, there is …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Valhalla Union Free School District – Financial Condition (2015M-333)
… parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Rome City School District – Multiyear Planning (2021M-144)
… and expenditures but did not calculate the projected annual operating deficits in future fiscal years or assess … incorporate the information into a comprehensive capital plan to prioritize and fund capital projects and purchases. … resulting in a projected budget gap of about $3 million in 2025-26. A comprehensive multiyear financial plan would help …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the required …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeCicero Fire District – Financial Condition (2023M-132)
… does not adequately control expenditures and monitor and rebuild the District’s fund balance, there is a risk that the District may not have sufficient financial … years. Develop long-term financial and capital plans or a fund balance policy. Obtain an independent audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132OnTECH Charter High School - Information Technology (2023M-71)
… administrative permissions. Monitor Internet usage for compliance with the School’s Acceptable Use Policy (AUP). … Recommendations Develop and enforce written procedures for managing user accounts. Provide security awareness …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Village of Cato – Water Financial Operations (2023M-145)
… report – pdf] Audit Objective Determine whether the Village of Cato (Village) Board (Board) and Village officials … Determine whether the Village of Cato Village Board Board and Village officials …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
Determine whether WashingtonSaratogaWarrenHamiltonEssex Board of Cooperative Educational Services BOCES officials ensured meals and refreshments meals provided at BOCES meetings and events meetings were appropriate
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Village of Penn Yan – Procurement (2024M-152)
… and measurements prior to procuring goods requiring installation in Village facilities to ensure that the items …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… As a result, there is an increased risk of theft and waste of Department resources. Key Recommendations We …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Saugerties – Claims Auditing (2024M-144)
… claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144