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Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Controller (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts … The Controller did not effectively manage the Treasurer’s office cash collection process or ensure accounts … were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Ticonderoga – Capital Project Management (2023M-38)
… was exceeded, without adequate procedures for monitoring all capital project expenditures, there is an increased risk …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Chatham Central School District – Financial Management (2023M-11)
… report – pdf] Audit Objective Determine whether the Chatham Central School District (District) Board of Education … audit school chatham …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… employees to earn overtime while they worked from home. However, this is neither specifically authorized nor … for 392 hours of overtime totaling $8,513 while working at home. Key Recommendations Document prior approval and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Chili - Financial Management and Cash Receipts (2019M-167)
… - pdf] Audit Objective To determine whether the Board and Town officials adopted realistic budgets and effectively managed fund balance and reserves. To determine whether Town departments were … To determine whether the Board and Town officials adopted realistic budgets and effectively …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Westchester County - Financial Condition (2018M-151)
… last five years. Financial condition continued to decline in 2017 when it experienced an operating deficit of $32.2 million in the general fund. Cash balances that have declined by 54 percent during the audit period, from $180.2 million in 2013 to $83.7 million in 2017. A debt service obligation …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… benefits. Officials did not: Verify an applicant’s project information or complete adequate cost-benefit … for proposed projects before approving them. Charge some project applicants fees in accordance with the Board-approved … information for reliability or compare it to estimates in project applications. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not … goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: Purchased $299,298 … and services and properly accounted for and monitored diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Canton - Compensation and Benefits (2018M-159)
… payments and the Town paid $58,858 to the Supervisor’s wife for services she provided during this period. The Board …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Hyde Park Fire and Water District – Procurement (2025M-31)
Determine whether the Hyde Park Fire and Water District District Board of Trustees Board procured capital assets goods and services in a costeffective and transparent manner
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Town of Evans – Employee Benefits (2024M-53)
… that, if implemented, will improve the Town’s employee benefits practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Lyme Central School District – Financial Management (2024M-87)
… officials: Overestimated budgetary appropriations by an annual average of $918,000 (12 percent) from 2020-21 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Volney – Financial Operations Oversight (2024M-93)
… the Town’s overall finances or conduct required annual audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on prior-year results of … was impaired because the Town’s 2021, 2022 and 2023 Annual Financial Reports (AFRs), a report of a town’s …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Poestenkill – Credit Card Purchases (2024M-34)
… not limited to, household and personal care items, video streaming services and clothes that were made by the former …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). … not inspected as required. There was no reliable system in place to maintain a complete and accurate master list of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Markets Law (AML).In addition, although the Division had a price accuracy testing policy, the Assistant Director did not conduct any price accuracy tests. As a result, consumers are at increased …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). … were not inspected as required. There was no system in place to maintain a complete and accurate master list of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML).As … were not inspected as required. There was no system in place to maintain a complete and accurate master list of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4