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Town of Sheridan – Disbursements (2023M-101)

… Findings Claims and payroll-related disbursements were not always adequately supported, properly approved or for … The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without … and the Town Clerk (Clerk) was paid an additional $12,775 to perform some of the Town Supervisor’s (Supervisor’s) …

https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key … not confirm that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Charter School of Educational Excellence – Information Technology (2023M-174)

… secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information … secure student data to help protect it from unauthorized access or develop an IT contingency plan. As a result, there was an increased risk of unauthorized access to student personal, private and sensitive information …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Town of Gorham – Procurement (2024M-7)

… report – pdf] Audit Objective Determine whether Town of Gorham (Town) officials made procurements in accordance with … Determine whether Town of Gorham Town officials made procurements in accordance with …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7

Village of Ocean Beach – Credit Card Usage (2022M-206)

… $23,242 for furniture and appliances, $16,687 from warehouse clubs and grocery stores, $11,595 for television …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… officials established adequate controls over nonstudent network user accounts to help prevent unauthorized use, … did not establish adequate controls over nonstudent network user accounts to help prevent unauthorized use, … Develop and adopt policies and procedures addressing key network user access controls, such as user account …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)

… and other interested parties’ ability to monitor the Town’s operations and financial condition. We reviewed 199 … not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber … the practice of using a signature stamp for the Supervisor’s signature, and have Town checks properly signed. Compare …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41

Rondout Valley Central School District – Fixed Assets (2023M-36)

… on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)

… District (District) officials secured user account access to the network and shared network folders to help safeguard personal, private and sensitive information … officials did not adequately secure user account access to the network and shared network folders to help safeguard …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and

Genesee County – Court and Trust Funds (2024-C&T-7)

… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain assets may be provided to the court …

https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7

Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1

… two charter schools (collectively referred to as schools in this report) used their financial resources to develop, … safety plans and building-level emergency response plans in compliance with the New York State Safe Schools Against Violence in Education (SAVE) Act. 1 Key Findings Schools must do more …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1

Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)

… Town facilities. Specifically: 29 components at the Justice Court, such as spaces to accommodate wheelchairs in … one van accessible space. 15 components at the Senior Center, such as signs at inaccessible entrances indicating …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42

Amani Public Charter School – Purchasing and Claims Approval (2025M-11)

… Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required by School … not approve, and the Board Treasurer did not review any of the 35 charges tested, totaling $9,126.Also 28 out of 35 …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11

Campbell-Savona Central School District – Student State Aid (2024M-79)

… homeless students. Key Findings District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … still be claimed, including: $30,826 if submitted prior to June 30, 2024. Although District officials told us they …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79

Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)

… However, District officials did not develop procedures to ensure: Tax certiorari judgments were adequately … of the District’s tax certiorari reserve funds provided to the Board contained all information required by District … records and reporting, the Board and District officials have no assurance that the amount in the tax certiorari …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163

Miller Place Fire District – Credit Cards (2024M-58)

… did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. … orders contain sufficient detail and are approved prior to purchases being made. Ensure all claims are subject to an independent audit so Commissioners are not responsible …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58

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