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Rockville Centre Union Free School District – Information Technology (2023M-140)
… (District) officials monitored users’ compliance with the District’s acceptable Internet use policy (AUP). Key … District officials did not monitor users’ compliance with the District’s AUP. Of the 37 network users we reviewed: Fifteen network users (41 … District officials monitored users compliance with the Districts acceptable Internet use policy AUP …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of Lincoln - Disbursements (2022M-198)
… complete report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town … disbursements were supported and approved. Key Findings The Board and former Supervisor did not ensure that … were adequately supported and properly approved. The former Supervisor received 13 check payments, totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Eaton No. 1 Fire District – Board Oversight (2024M-4)
… complete report – pdf] Audit Objective Determine whether the Eaton No. 1 Fire District (District) officials adequately … activities or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure … Ensure bank reconciliations were performed. Ensure that the District’s required annual financial reports (AFRs) were …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Village of Airmont – Claims Auditing (2024M-1)
… complete report – pdf] Audit Objective Determine whether the Village of Airmont (Village) Board of Trustees (Board) … were appropriate, accurate and supported. Key Findings The Board did not audit claims before payment to ensure that … to ensure they were appropriate. One member of the Village Board would not respond to our emails. We …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Ardsley Union Free School District – Financial Management (2024M-13)
… complete report – pdf] Audit Objective Determine whether the Ardsley Union Free School District (District) Board of … managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage the District’s fund balance and reserves. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13County of Oneida – County Clerk (2025M-110)
… [read complete report – pdf] Audit Objective Did the Oneida County (County) Clerk (Clerk) properly collect and … and certain Clerk remittances back to 2023. Understanding the Audit Area A county clerk must collect, deposit, and … establishes accountability and maintains fiscal integrity. The County Administrative Code (Administrative Code) requires …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Newburgh Enlarged City School District – Financial Management (2025M-32)
… [read complete report – pdf] Audit Objective Did the Newburgh Enlarged City School District (District) Board … Audit Period July 1, 2019 – June 30, 2024 Understanding the Audit Area A key measure of a school district’s financial … condition is its level of fund balance, which represents the difference between revenues and expenditures accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Village of Dering Harbor – Payroll (2020M-78)
… complete report - pdf ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees … over payroll and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee benefits payments. The Board did not require formal, written employment …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… complete report - pdf ] Audit Objective Determine whether the Stamford-Harpersfield-Kortright Fire District (District) … financial activities to safeguard assets. Key Findings The Board did not establish adequate controls or provide adequate fiscal oversight of the Treasurer. As a result, District assets were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mMoriah Central School District - Medicaid Reimbursements (2019M-64)
… complete report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it … to eligible special education students. Key Findings The District lacked adequate procedures to ensure Medicaid … document 1,769.5 scheduled services totaling $56,998 in the special education system (system) as having been …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Homer Central School District - Criminal History Background Checks (2019M-76)
… officials effectively used District resources to ensure the safety of their students by performing proper criminal … officials effectively used District resources to ensure the safety of their students by performing proper criminal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Whitehall Central School District - Medicaid Reimbursements (2019M-42)
… complete report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it … to eligible special education students. Key Findings The District lacked adequate procedures to ensure Medicaid … $24,179. Had these services been appropriately claimed, the District could have realized revenues totaling $12,090. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… complete report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it … to eligible special education students. Key Findings The District lacked adequate policies and procedures to … not document 948 scheduled services totaling $69,324 in the special education system (system) as provided. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… complete report - pdf] Audit Objective Determine whether the Board properly monitored credit card use and ensured … supported and for proper Town purposes. Key Findings The Board adopted insufficient credit card and meal reimbursement policies and did not enforce the procurement policy. The March 2017 credit card bill …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Niagara Charter School - Information Technology (2018M-172)
… and sensitive information (PPSI) on, or accessed by, the School’s information technology (IT) assets is properly … and periodically monitor their use in accordance with the acceptable use policy. Ensure that virus protection is … private and sensitive information on or accessed by the Schools information technology assets is properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Town of Freetown - Records and Reports (2018M-213)
… complete report - pdf] Audit Objective Determine whether the Supervisors maintained complete, accurate and up-to-date accounting records and reports to allow the Board to properly manage the Town’s finances. Key Findings The Supervisors did not … Determine whether the Supervisors maintained complete accurate and uptodate …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… complete report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it … to eligible special education students. Key Findings The District lacked adequate procedures to ensure Medicaid … not document 1,593 scheduled services totaling $54,054 in the special education system (system) as having been provided …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Islip Fire District – Financial Condition (2020M-25)
… [read complete report - pdf] Audit Objective Determine if the Board and District officials effectively monitor the District’s financial condition by ensuring that budget … estimates and fund balance are reasonable. Key Findings The Board: Did not effectively monitor expenditures and fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Corinth Central School District - Medicaid Reimbursements (2019M-129)
… complete report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it … to eligible special education students. Key Findings The District lacked adequate procedures to ensure Medicaid … $16,910. Had these services been appropriately claimed, the District could have realized revenues totaling $8,455. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Sauquoit Valley Central School District - Procurement (2019M-228)
… District officials ensured that competition was sought for the purchase of goods and services not subject to competitive … our audit period. Obtain written or verbal quotes for the purchase of goods and services from five vendors paid $267,306. The Board did not review and update the District procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228