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Northern Adirondack Central School District – Financial Condition (2020M-51)

… and structurally balanced budgets. Continue to monitor the budget and make modifications as needed. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021

… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … to by the Department , to ascertain the expenses incurred in administering the Acts for the three State Fiscal Years …

https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)

… and appropriations for the general, sewer and water funds. The Board planned for general fund operating deficits …

https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102

Town of Adams – Justice Court Operations (2020M-163)

… is inadequate because it primarily relies on the clerk to perform the review procedures. Key Recommendations Perform … Court’s records or retain an independent public accountant to perform the audit. Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163

Sayville Public Library – Treasurer (2016M-334)

… Department’s Board of Regents in 1952, is governed by an elected five-member Board of Trustees. Operating …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334

Glens Falls Housing Authority – Tenant Rents (2014M-370)

… manner. Receipts for rent were not issued to apartment complex tenants. Key Recommendations Properly segregate the …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370

Industrial Development Agency Information

… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for …

https://www.osc.ny.gov/local-government/resources/industrial-development-agency-information

Andes Joint Fire District – Financial Activities (2020M-158)

… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158

Broadalbin-Perth Central School District – Online Banking (2020M-144)

… District’s (District) Board and District officials ensured online banking transactions were appropriate and information … Board and District officials did not adequately safeguard online banking transactions. Officials did not: Adopt a comprehensive online banking policy. Monitor online banking user compliance …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144

Village of Pittsford – Audit Follow-Up (2017M-51-F)

… was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report released in July 2017. Background The Village of Pittsford (Village) … was to assess the Villages progress as of August 2020 in implementing our recommendations in the audit report …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-f

Honeoye Falls Lima Central School District – Access Controls (2020M-112)

Determine whether Honeoye Falls Lima Central School District District officials ensured user access controls were appropriate and designed effectively

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112

Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)

… (NYSED). When tested, the average wireless Internet download speed was 232 Mbps, and the average ethernet cable Internet download speed was 564 Mbps. The District’s contracted …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9

Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)

… (NYSED). When tested, the average wireless Internet download speed was 127 Mbps. The District’s contracted …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internet

Weedsport Central School District – Payroll (2021M-179)

… report - pdf] Audit Objective Determine whether the compensation paid to Weedsport Central School District … adequate supporting documentation. Key Findings Certain compensation paid to District administrators and business … Determine whether the compensation paid to Weedsport Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179

Westbury Water District – Purchasing (2015M-261)

… water to over 20,500 customers. The District is governed by an elected three-member Board of Commissioners. …

https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261

Orange County Soil & Water Conservation District – Financial Operations (2015M-238)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … services and funds projects related to the conservation of soil and water resources, the improvement of water …

https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238

Laurens Fire District – Financial Activities (2021M-43)

… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43

Watervliet City School District – Information Technology (2021M-34)

… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Review network user … and unneeded permissions. Monitor employees’ Internet use to ensure compliance with the District’s AUP. District … and have initiated, or indicated they planned to initiate, corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34