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Pine Bush Central School District – IT Asset Management (S9-22-21)

… to confirm they were inventoried. We found 7 percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of approximately $1,300, of the initial 40 IT assets could not be physically located …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Geneseo Central School District – IT Asset Management (S9-22-11)

… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. Specifically: Five Chromebooks with estimated total … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Connetquot Public Library – Cash Disbursements (2017M-125)

… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an …

https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125

Addison Central School District – Financial Condition (2016M-30)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30

Town of Kent – Procurement and Information Technology (2017M-85)

… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85

Massena Central School District – Financial Condition (2016M-21)

Massena Central School District Financial Condition 2016M21

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21

Chittenango Central School District – Financial Management (2016M-294)

… Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in Onondaga County. The District, which operates four schools with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294

Village of Monticello – Board Oversight (2016M-337)

… Purpose of Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village … The Board has not established any policies or procedures to establish an acceptable number of consecutive estimated … before an actual water meter reading was done or address how water accounts should be billed for minimum usage. The …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337

Fiscal Stress Monitoring System Statistics

… FSMS non-filing local governments. Below is an interactive map showing the percentage of municipalities that received a … the “FSMS Non-Filing Municipalities” tab above the map will display the percentage of municipalities that did … to receive a score. Lastly, selecting a county on the map will display the filing status, fiscal stress designation …

https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statistics

North Shore Public Library – Financial Condition (2013M-344)

… July 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and … North Shore Public Library Financial Condition 2013M344 …

https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344

Thurston Fire Company – Board Oversight (2016M-429)

… in accordance with its bylaws which stipulate that a Board composed of seven elected members is responsible for … in January 2015 or 2016. The credit card policy lacks a requirement for receipts and procedures for monitoring … make disbursements unless they are certified by at least two members of the finance committee and have adequate …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429

Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)

… to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated fund …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management

Village of Watkins Glen – Justice Court Operations (2021M-146)

… - pdf ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, … collections were not deposited intact. The net effect of the reporting errors was a $3,320 overpayment to the … 1,311 cases were not properly reported to the Department of Motor Vehicles (DMV). The Court’s computerized accounting …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146

Silver Creek Central School District – Financial Management (2022M-153)

… did not effectively implement corrective actions. As a result, the Board and District officials continued to not … legal limit of 4 percent by approximately $7.1 million, or 27 percentage points. Overfunded four reserve funds by as …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153

Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)

… to confirm they were inventoried. We found 38 percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could not be located and was not inventoried. Six additional Chromebooks with estimated total costs of $1,580 could not be located. Seventeen assets (16 …

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

Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)

… purchases for “going away parties,” a teacher’s bridal shower and staff holiday parties. The Board Treasurer did not …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71

North Tonawanda City School District – Information Technology (2023M-102)

… an employee separated from the District. Educate users on data privacy and security awareness. Develop an IT contingency …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102

Wallace Volunteer Fire Department – Board Oversight (2024M-125)

… Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings The Department officers (Officers) and members did not enforce … Determine whether the Wallace Volunteer Fire Department Inc Department officers and members provided …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125