Search
Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… [read complete report - pdf] Audit Objective Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… Assessor is properly administering select real property tax exemptions. Key Findings All 23 properties tested with … Assessor is properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Tompkins County Development Corporation – Board Oversight (2021M-7)
… [ read complete report - pdf ] Audit Objective Determine whether the Tompkins …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightFonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightUrban Choice Charter School - Information Technology (2019M-240)
… [read complete report - pdf] Audit Objective Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… totaling $33,760. Officials could not support twelve payments totaling $10,790 were proper municipal expenditures. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… confidentially to officials. Key Recommendations Disable former employees’ network user accounts as soon as … network user accounts, including generic accounts and disable any deemed unneeded. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mCattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… [read complete report – pdf] Audit Objective Determine whether County of …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… [read complete report – pdf] Audit Objective Determine whether Town of Hyde …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 20 total …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… to initiate corrective action. Appendix B includes our comment on an issue that was raised in the Village’s response …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Gardiner Fire District – Length of Service Award Program (2013M-265)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, … Gardiner Fire District Length of Service Award Program 2013M265 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Village of Owego - Board Oversight and Financial Operations (2018M-101)
… internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … complete financial reports each month. Further, the value of these reports was greatly diminished because accounting … were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the certified public accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Harbor Point Development Corporation (Corporation) Board of Directors (Board) and officials established realistic … and expense estimates, which caused funding gaps. As of December 9, 2021, the Corporation’s projected costs … grant funds for two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely … the administrator returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the … $83,068 (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… policy provides transparency and defines the purpose for each reserve, optimal funding levels, and conditions … districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Pulteney – Financial Condition (2021M-24)
… Town Supervisor (Supervisor). We found the Board: Failed to implement our prior 2013 audit recommendation to appropriate fund balance only in amounts that are actually … amount for the next year. Appropriated more fund balance to finance operations than was available, resulting in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Prattsburgh Central School District – Financial Management (2020M-108)
… operations. The Board appropriated fund balance totaling $1.13 million for fiscal years 2016-17 through 2018-19 but … limit, however when unused appropriated fund balance is added back, surplus fund balance exceeded the limit … Discontinue appropriating fund balance that is not needed or used to fund operations. Comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund activity, … if the Supervisor presented his accounting records to the Board and the Board conducted the required annual … inaccuracies in the accounting records and develop plans to address uncollectable receivables. File delinquent AFRs …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25East Quogue Union Free School District – IT Asset Management (S9-22-8)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 25 IT assets to confirm their location and that they were inventoried, and five additional IT assets to confirm they were inventoried. We found 20 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8