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Henrietta Fire District – Financial Condition (2021M-27)
… financial and capital plans. Officials generally disagreed with our recommendations, but indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… on project applications that were completed and supported with applicable supplemental documentation and an adequate … did not properly monitor to ensure the annual report filed with the New York State Authorities Budget Office (ABO) and the Office of the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… We found: All employees that were assigned a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation for personal use of its vehicle in a timely manner. The CEO did not reimburse the Corporation for his personal use of the Corporation’s vehicle until the internal auditor found he was not adhering …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeFishers Fire District – Financial Condition (2021M-128)
… complete report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. … Determine whether the Board of Commissioners Board effectively managed the Fishers Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Pompey Hill Fire District – Financial Management (2021M-136)
… reserve fund policy. Ensure reserve expenditures comply with legal requirements. Ensure the AUD is filed with our office within 60 days after the close of the fiscal … audits are performed. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… employee is accurate. District officials generally agreed with our recommendations and plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Liberty Central School District – Information Technology (2022M-73)
… contingency plan was kept up to date. As a result, in the event of a cyberattack or disaster, officials may not be able …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73North Greenbush Common School District – Claims Auditing (2022M-112)
… the claims auditor. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable … did not always procure goods and services in accordance with Board policies and applicable statutory requirements. We … of professional services. Seek competition in accordance with policies and statutory requirements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Windsor Central School District – Fuel Controls (2022M-133)
… and diesel fuel tank. District officials generally agreed with the findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Wilson Central School District - Financial Management (2022M-22)
… report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education … Determine whether the Wilson Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… discrepancies. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… pdf] Audit Objective Determine whether the Goshen Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … mental health training to all staff for the 2020-21 school year by September 15, 2020 as required by New York …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkTrumansburg Central School District – Procurement (2022M-13)
… update its purchasing policy and officials did not: Comply with the Board’s requirement to develop written procurement … Key Recommendations Update the purchasing policy. Comply with the purchasing policy and develop comprehensive written procurement procedures. Comply with the requirements for all procurements that exceed the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13East Moriches Union Free School District – Financial Condition Management (2022M-1)
… Moriches Union Free School District’s (District) Board of Education (Board) and Superintendent effectively managed … has continuously grown over the past five fiscal years. As of June 30, 2021, it was over $7.1 million, or 24.3 percent of the next year’s budget, exceeding the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementValhalla Union Free School District – Network User Accounts (2022M-26)
… network is up-to-date. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board … and awarded projects and monitored the performance of the businesses that received financial benefits. Key … evaluate and approve projects and monitor the performance of businesses that received financial benefits. Specifically: …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… multiyear financial plan. Corporation officials disagreed with some of our findings but indicated they plan to take …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… For example, the Board: Improperly allowed the West Branch Recreation and Aquatics Committee (Committee) to act …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Otego-Unadilla Central School District - School District Website (S9-19-26)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended … actions per audit recommendations. Key Recommendations Post the final annual budget, a comprehensive appended … budget-to-actual results in a location easy to access. Post CAP to the website in a transparent location and specify …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26