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Village of Sylvan Beach – Board Oversight (2013M-34)
… 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and … Village of Sylvan Beach Board Oversight 2013M34 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… through July 31, 2013. Background The Center Moriches Free Public Library is a school district library located in … Center Moriches Free Public Library Budgeting and Cash Receipts 2013M378 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Village of Westfield – Water and Sewer Operations (2014M-209)
… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the … of water and sewer rents and did not adopt an ordinance to encourage the timely collection of overdue accounts. Key … tax roll. Consider adopting an ordinance and imposing a penalty for late payment of water and sewer bills. …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the … reports, but did not review the bank reconciliations to ensure the information recorded and reported was accurate. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Otego-Unadilla Central School District – Information Technology (2021M-178)
… accounts and adopting a written information technology (IT) contingency plan. Key Findings The Board and District … data was safeguarded. In addition to sensitive IT control weaknesses that we communicated confidentially to … had 58 unneeded user accounts. Officials did not provide IT security awareness training. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of Directors (Board) effectively …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Hempstead – Procurement (2022M-63)
… and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, officials generally agreed with our recommendations. Appendix B includes our comments on the officials’ response. …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… unused leave was incorrectly calculated - resulting in over/underpayments of $7,430. Two administrators received … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsTown of Lansing – Information Technology (2022M-66)
… report - pdf] Audit Objective Determine whether Town of Lansing (Town) officials ensured information technology … Determine whether Town of Lansing Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Village of Corinth – Investment Program (2023M-146)
… report – pdf] Audit Objective Determine whether Village of Corinth (Village) officials developed and managed a … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … investment program that considers all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… here - pdf] Audit Objective Determine whether Bayport-Blue Point Union Free School District (District) officials … school BayportBlue Point audit nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userCity of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… personnel, including six of the 14 employees in our testing that did not complete the annual SHP Training. Key … they planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… complete report - pdf ] Audit Objective Determine whether Madison County (County) officials used competitive methods to … Determine whether Madison County County officials used competitive methods to …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Groton Central School District – Cash Management (2020M-124)
… (Board) investment policy. Solicit interest rate quotes to maximize interest earnings or prepare monthly cash flow … Ensure available funds are invested, within legal limits, to maximize interest earnings. District officials generally … our findings and recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… confidentially to officials. Due to the COVID-19 pandemic, with the District‘s increased reliance on a remote learning … that are unnecessary. District officials generally agreed with our recommendations and indicated they would implement …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Bolton Central School District - Fund Balance Management (2018M-249)
… reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249East Quogue Union Free School District - Claims Auditing (2019M-78)
Determine whether claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78School District Bus Safety (2018-MS-4)
School District Bus Safety 2018MS4
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4McLean Fire Department - Financial Operations (2018M-40)
Determine whether Department officials provided adequate oversight of financial activities to ensure that resources were properly safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Northern Adirondack Central School District – Financial Condition (2020M-51)
… Key Findings Expenditures have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the … operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51