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West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… Purpose of Audit The purpose of our audit was to examine information technology (IT) access controls over … July 1, 2014 through January 31, 2016. Background The West Canada Valley Central School District is located in the Towns … grade change responsibilities had been granted permission to change certain grades in the SIS. Permissions and accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… in Westchester County. The District, which operates two schools with approximately 1,080 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… of Chester, Orange County. The District, which operates two schools with approximately 1,070 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardGroton Central School District – Financial Management (2014M-288)
… by a total of $509,000, which was unnecessary based on the excessive levels of fund balance. Key Recommendations … compliance with statutes. Stop raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Watervliet City School District – Fiscal Stress (2014M-149)
… more than $740,000 above the total amounts authorized for two projects. District officials did not develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Corinth Central School District – Financial Condition (2015M-68)
… by an elected seven-member Board of Education, operates two schools with approximately 1,200 students. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… without oversight. The Police Department's inventory log for tickets books was incomplete. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Carthage Central School District – Financial Condition (2014M-138)
… School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Village of Fleischmanns – Water Fund (2013M-151)
Village of Fleischmanns Water Fund 2013M151
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Mount Morris – Justice Court (2012M-129)
… Court assets to known liabilities. One Justice failed to close his bank account as required when he resigned. Key … unexplained balances remitted to OSC JCF. Take action to close the former Justice’s bank account and any unidentified …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Niagara Falls Water Board – Financial Management (2015M-141)
… Purpose of Audit The purpose of our audit was to determine if the Board is managing the Water Board’s … Board’s and the Water Authority’s finances are commingled to the extent that there is no clear division between the two … the Debt Service Fund for capital projects or repairs or to reduce the water and sewer rent rates charged to taxpayers. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Hudson Housing Authority – Board Oversight (2016M-302)
… July 1, 2014 through May 18, 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for qualified individuals. The Authority is governed … by tenants. The operating budget for the low-income housing program for the 2015-16 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302LaFargeville Central School District – Information Technology (2021M-192)
… the District’s inventory records, and seven computers, two audio systems, one projector and 10 other electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Bethpage Public Library – Procurement (2019M-219)
… personal ties. Officials did not seek competition for two of five professional service providers who were paid a …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… and financial software access controls were adequate to protect District information technology (IT) systems and … and financial software access controls were adequate to protect District IT systems and data from unauthorized … access control weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareArlington Fire District – Station Number 5 Renovation (2022M-54)
… used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold agreements. Key Findings Members of the Board … use competitive methods to renovate leased firehouse space and did not adequately oversee leasehold agreements for …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (ESCO) or enter into a written contract with the ESCO for the procurement of natural gas. For nearly a decade, paid natural gas rates that were on … or approximately $911,000 during our audit period had competition been sought for the supply of natural gas. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… pdf] Audit Objective Determine whether the Goshen Central School District (District) used District resources to provide … mental health training to all staff for the 2020-21 school year by September 15, 2020 as required by New York … included in the District’s training offered to the high school teaching staff. Five of the 12 recommended components …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkTrumansburg Central School District – Procurement (2022M-13)
Determine whether Trumansburg Central School District District officials procured goods and services in the best interest of the taxpayers
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13