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Beacon City School District – Information Technology (2023M-143)
… network user accounts are additional entry points into a network and, if accessed by attackers, could potentially be … accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. … Recommendations Disable unneeded network user accounts in a timely manner and periodically review network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… purchasing processes. BOCES officials generally agreed with the recommendations and indicated they will initiate …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Town of Pendleton – Capital Projects (2024M-72)
… Supervisor and Board did not: Establish project scope, timelines, cost or funding sources for any of the Town’s five … The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Newark Central School District – Employee Benefits (2024M-40)
… requirements. District officials generally agreed with our findings and indicated they will initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… Inc. is a not-for-profit corporation that contracts with the Town of Johnstown, Fulton County, to provide fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalTown of Hector – Employee Compensation (2024M-85)
… of 23 eligible employees. Paid one employee $5,271 for a separation payment that was not approved by the Board. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Town of Warsaw – Tax Collection Remittance (P1-24-22)
… [read complete report – pdf] Audit Objective Determine whether the Town of … to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes established … $3.1 million to the County Treasurer in April 2024, instead of paying three separate required payments …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… City Hall, such as thresholds no more than one half inch in height and secured mats at the main entrance. 25 … physical accessibility for the 70 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… and height. Four components at the Fire Station, such as a portion of the Code Enforcement service counter and call … Station, such as accessible parking spaces in the parking lot. Recommendation City officials should assess the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… within the Village of Round Lake. The Company is governed by a five-member Board of Trustees and an Executive Committee … signatures on all checks in accordance with the Company’s by-laws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Fire Department, Inc. provides fire protection and emergency services to the Town of Lumberland in Sullivan …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Town of Pamelia – Financial Management (2015M-276)
… reported to the Board. Key Recommendations Adopt budgets with realistic estimates for revenues and fund balance …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… The purpose of our audit was to review the IDA’s process for evaluating and monitoring projects and to review its grant and loan program for the period January 1, 2014 through January 31, 2015. … Key Findings The IDA had provisions to reduce assistance for businesses that did not meet their goals but did not do …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… all employees complete annual SHP Training supported by complete, accurate and reliable records. County officials …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… all PILOT billings and payments are made in accordance with agreements and pursue, if feasible, the recovery of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… in the Town of Ira in Cayuga County. The Town contracts with the Department, which has a four-member Executive Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mConcord Industrial Development Agency – Agency Management (2015M-61)
Concord Industrial Development Agency Agency Management 2015M61
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Agency officials do not adequately monitor ongoing project activity. Key Recommendations Establish policies and procedures critical to project evaluation. Develop cost-benefit analysis ratios that provide reasonable project measurement. Develop procedures to ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… of the enforcement and reporting of occupancy tax and related exemptions. Maintain records documenting all …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… preapproval of overtime, except in cases of emergency, and required documentation and certification of overtime. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128