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Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)

… download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps. The District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9

Village of Port Chester - Dual Employment (2018M-91)

… - pdf] Audit Objective Determine whether certain full-time Village employees who simultaneously worked another … was not deducted from leave accruals, and 536 hours of leave was taken without the use of time off request forms, as required. Key Recommendations Establish …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… corrective action. Appendix B includes our comment on an issue raised in the Village’s response letter. …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

South Glens Falls Central School District – Access Rights (2012M-257)

… descriptions and assign financial system access rights to match the respective job functions. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257

Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)

… District had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. … Board of Education which comprises nine elected members. Payroll and associated employee benefit costs represent a … The District established adequate internal controls over payroll and personal services. District officials implemented …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… guidance on fundraising activities and did not enforce bylaw provisions related to the review and approval of bills …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… and could not explain why the bank balances presented on the Treasurer’s reports for three consecutive months … were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

Hammondsport Central School District – Investment Program (2024M-63)

… review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)

… Purpose of Audit The purpose of our audit was to determine if internal controls are adequate to ensure that … The Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts with the Town of … and expenses. Perform monthly bank reconciliations in a timely manner and present them and bank statements to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internal

Albany County – Sexual Harassment Prevention Training (S9-23-05)

… completed annual sexual harassment prevention training (SHP Training). Key Findings Although County officials … provided employees and most elected officials annual SHP Training, they did not maintain reliable records of who … 308 of the individuals we tested (98 percent) completed SHP Training. Specifically: We question the SHP Training …

https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05

Dutchess County – Financial Condition (2013M-370)

… $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The … make the funds are more self-sufficient and less reliant on general fund subsidies. …

https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s borders. The Town, … general fund, part-town highway fund, sewer fund and water districts 2, 3, 4 and 5 increased by $1.4 million … excessive for the part-town general fund, sewer fund and water districts 2, 3, 4 and 5. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185

Town of Franklin – Financial Condition (2018M-8)

… through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

North Warren Central School District – Financial Condition Management (2017M-197)

… period July 1, 2013 through May 31, 2017. Background The North Warren Central School District is located in Warren and … North Warren Central School District Financial Condition Management 2017M197 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017m

Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)

… Background The Delaware Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and Meredith, Delaware … Delaware Academy Central School District at Delhi Fund Balances 2016M36 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36

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