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Wyoming Central School District – Financial Management (2016M-67)

… 29, 2016. Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the … Key Findings Officials annually appropriated portions of fund balance toward the subsequent year’s budget that were … is in compliance with the statutory limit and develop a plan to use excess funds in a manner than benefits District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67

Town of Western - Supervisor’s Records and Reports (2022M-184)

… has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184

Gloversville Enlarged School District – IT Asset Management (S9-22-12)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12

Central Valley Central School District – IT Asset Management (S9-22-7)

… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 8 percent of the sampled assets were not properly accounted for. … Appendix B includes our comments on issues raised in the District’s response letter. … audit schools statewide IT …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7

Newfield Central School District – IT Asset Management (S9-22-17)

… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … IT assets has been appropriately spent or safeguarded. Of the 41 IT assets we selected to confirm their location and … assets selected to confirm were inventoried, 25 percent of the sampled assets were not properly accounted for. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17

Brentwood Union Free School District – Information Technology (2023M-83)

… the Brentwood Union Free School District (District) Board of Education (Board) and officials ensured computerized data … provide IT security awareness training as required by a Board-adopted policy or implement an IT contingency plan. As a result, the District’s computerized data was not adequately …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83

Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)

… a population of approximately 350. The Village is governed by an elected five-member Board of Trustees. Budgeted …

https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30

Town of Dover – Fire Protection and Ambulance Services (2016M-413)

… 30, 2016. Background The Town of Dover is located in Dutchess County and has a population of approximately … Board, contracts with a fire company to provide services in its fire protection district and with an ambulance company … Treasurer of the fire company disclosing his interest in the 2015 and 2016 contracts or of the member recusing …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413

West Webster Fire District – Financial Management (2023M-23)

audit west webster fire district

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

High Falls Water District – Water Fees (2015M-153)

… did not reconcile the amount of water purchased from New York City to the amount it billed its customers. Key …

https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153

East Hampton Housing Authority – Board Oversight (2017M-33)

… among employees or, when that is not practical, increase managerial oversight. Discontinue the practice of keeping on …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33

Town 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 to monitor the Town’s financial affairs, accurately assess …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14

OnTECH 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-71

Village of Lisle – Transparency of Fiscal Activities (S9-24-13)

… – pdf] Audit Objective Determine whether the Village of Lisle (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13

Montauk Union Free School District – Financial Condition (2016M-168)

… Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168

Schroon Lake Central School District – Financial Condition (2014M-145)

… School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is … District operates one school building with 224 students and 51 employees. The District’s general fund budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145

Bellmore-Merrick Central High School District – Financial Condition (2016M-341)

… Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau County. The District, which operates six schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016m

Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)

… manner for the period July 1, 2013 through March 24, 2014. Background The Wayne Central School District is … of Ontario, Macedon, Walworth and Williamson in Wayne County and in the Towns of Penfield and Webster in Monroe … elected nine-member Board of Education and operates five schools with approximately 2,500 students. Appropriations for …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase