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City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… the proper length and height. Four components at the Fire Station, such as a portion of the Code Enforcement service … buttons at an accessible height. Three components at the Police Station, such as accessible parking spaces in the parking …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit organization which is located in the Town of Malta, in Saratoga County, and … located within the Village of Round Lake. The Company is governed by a five-member Board of Trustees and an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialTown of Greene – Justice Court Operations (2021M-95)
… However: The Justices did not deposit all collections in a timely manner. The Justices did not perform monthly … and Justice Martin was unaware that the cash balance in her account exceeded known liabilities by $5,869 as of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Freedom – Financial Management (2021M-191)
… - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and … Determine whether the Town of Freedom Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Town of Albion – Financial Management (2021M-29)
… Determine whether the Town of Albion Town Town Board Board developed and monitored realistic and …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… complete report - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings … Determine whether the Village of Montgomery Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Spackenkill Union Free School District – Professional Services (2021M-89)
… of professional services and entered into written agreements with service providers. Key Findings District … and in compliance with District policy, and that written agreements are entered into. District officials generally … of professional services and entered into written agreements with service providers …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… appropriately followed. Establish a data classification inventory that assigns the appropriate security level to each …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andBeacon City School District – Information Technology (2023M-143)
… potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Phoenix Central School District – IT Asset Management (S9-22-20)
… Three IT assets, a printer costing $1,155, a smart television and an interactive display (unknown costs) were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Brighton Central School District – IT Asset Management (S9-22-6)
… percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… As a result, over an 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings … period in an authorized cooperative municipal investment fund (Investment Fund) that offered higher interest rates. Prepare monthly …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … contracts were procured and monitored in the best interest of taxpayers. District officials did not: Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… School District (District) officials adequately managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and loss. Key Findings District officials did not adequately manage and monitor nonstudent network user accounts to help prevent …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Purpose of Audit The purpose of our audit was to review the Authority’s process over water … which is governed by an appointed five-member Board of Directors, was established by the State Legislature to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Bolton Fire District – Credit Cards (2017M-180)
… purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases … Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having adequate … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District incurred …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an … transfer moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Town of Marbletown – Financial and Capital Planning (2017M-234)
… and capital needs, including the replacement of vehicles and equipment, infrastructure or the aging highway … resources are available to provide funding for replacing vehicles, equipment and infrastructure. Develop a fund …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Columbia-Greene Community College – Information Technology (2017M-213)
… of Audit The purpose of our audit was to determine if College officials ensured that the College's Information Technology system was adequately … July 31, 2017. Background Columbia-Greene Community College is located in the Town of Greenport in Columbia … ColumbiaGreene Community College Information Technology 2017M213 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193