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Long Lake Central School District – Capital Project (2021M-183)
… project consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… report - pdf ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured … Determine whether Beaver River Central School District District officials ensured that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andYork Central School District – Network Access Controls (2022M-93)
… [read complete report – pdf] Audit Objective Determine whether York Central … and one account with unnecessary network administrative permissions. Officials paid $360,896 for information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andPearl River Union Free School District – Fixed Assets (2022M-126)
… [read complete report – pdf] Audit Objective Determine whether Pearl River Union Free … cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 fixed … approval. Key Recommendations Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Town of Marathon – Town Clerk (2022M-143)
… – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and … Determine whether the Town of Marathon Town Clerk recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Holland Patent Central School District – Fuel Inventory (2023M-141)
… access and vehicle fuel use for reasonableness. Maintain perpetual fuel inventory records and periodically reconcile …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Dolgeville Central School District – Fuel Monitoring (2023M-175)
… officials adequately accounted for and monitored fuel usage. Key Findings District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at … were performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether significant …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Piseco Common School District – Authorized Investments (2023M-172)
… whether Piseco Common School District (District) officials invested in accordance with statutory requirements. Key … did not adhere to the District’s investment policy and invested $35,000 in an investment account that is not … whether Piseco Common School District District officials invested in accordance with statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… user accounts and disable user accounts when access is no longer needed. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkVillage of Port Dickinson – Capital Asset Accountability (2023M-68)
… risk its assets could be lost, stolen or misused without detection. The Board of Trustees (Board) did not adopt a …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Louisville – Water User Charges (2015M-44)
… through July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a population of approximately 3,145. The Town is governed by an elected five-member Town Board. Budgeted … them to adjust customer accounts, even though only one is designated to record adjustments. There is no review or …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Westfield, Town of – Financial Management (2013M-389)
… allocated State retirement contributions and medical insurance costs to the highway town-outside-village fund, at … that allocate State retirement contributions and medical insurance costs between the highway town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Davenport Fire District – Financial Activities (2020M-147)
… and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Cayuga County - Procurement and Claims Audit (2018M-274)
… goods and services in accordance with the procurement policy and statutory requirements. Determine whether claims … goods and services in accordance with the procurement policy and statutory requirements …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody and … action. Appendix B includes our comments on issues raised in the Library’s response letter. …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… Determine whether the Town used the Urban Development Action Grant (UDAG) repayment money for eligible purposes and … or indicated they planned to initiate corrective action. … Town of Bolton Urban Development Action Grant Repayment Funds 2017M216 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… complete report - pdf ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District officials properly issued and … for debt issued for new bus acquisitions. Key Findings The District did not apply for all transportation State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busTown of Knox – Town Clerk (2020M-72)
Determine whether the Town Clerk Clerk recorded deposited disbursed and reported all money collected timely and accurately
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72