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Berkshire Fire District - District Operations (2020M-40)
… The District could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Lloyd - Financial Condition (2019M-108)
… The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 percent) was used to finance … year. Key Recommendations Include more realistic estimates of revenues and expenditures when adopting the annual budget. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Herricks Union Free School District – Overtime (2019M-127)
Determine whether District officials properly approved and monitored overtime for custodial employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Town of Grand Island - Information Technology (2019M-34)
… or data. Town employees were not provided with IT security awareness training. In addition, sensitive IT control … that all necessary Town personnel receive IT security awareness training and that training is provided whenever the …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Pelham - Information Technology (2019M-77)
… and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees who routinely accessed …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Dayton - Fund Balance Management (2019M-221)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… parking spaces located on the closest accessible route and signs identifying van accessible spaces. 21 …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Town of East Hampton – Budget Review (B18-7-9)
… 2019 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B1879 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Ulster County Probation Department – Restitution Payments (S9-20-8)
… up on and officials did not always make reasonable efforts to locate victims promptly. Key Recommendations Ensure policies are clear to enforce and monitor restitution obligations. Enforce and monitor restitution according to court orders and Department policies and procedures. Make …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8Otego-Unadilla Central School District – Information Technology (2021M-178)
… user accounts. Officials did not provide IT security awareness training. The Board did not adopt a written IT … as they are no longer needed. Provide periodic IT security awareness training. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… idle without a specific purpose to benefit the Town is not in the public’s best interest. Key Recommendations Develop … action. Appendix B includes our comments on issues raised in the THLDC’s response letter. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… Town of Hempstead Local Development Corporation (THLDC) Board of Directors (Board) properly approved and monitored projects. Key Finding While the Board properly approved and monitored projects in accordance … the Town of Hempstead Local Development Corporation THLDC Board of Directors Board properly approved and monitored …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectMount Morris Central School District – Claims Auditor (2022M-131)
… audited 17 of 41 claims that included Greater Southern Tier Board of Cooperative Educational Services (GST BOCES) service charges totaling $58,320. The Board of Education … Properly audit all claims that include GST BOCES service charges. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. Key Findings District officials accurately … paid salaries and wages but did not accurately pay unused leave benefits, and leave accruals were not proper. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsTown of Lansing – Information Technology (2022M-66)
… breach notification. The Board did not require IT security awareness training for computer users. Key Recommendations … adequate written IT policies. Require periodic IT security awareness training for personnel who use Town IT resources. …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Greenville Fire District – Investment Program (2023M-106)
… accounts, which had average available funds for investing of $845,365. Had officials considered other legally … policy guidelines. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Village of Corinth – Investment Program (2023M-146)
… report – pdf] Audit Objective Determine whether Village of Corinth (Village) officials developed and managed a … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … investment program that considers all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… and responsibilities of the District and the third-party provider. Implement controls to safeguard the Treasurer’s … on disbursement checks and monitor the third-party online access to the District’s bank accounts. Key … Safeguard the Treasurer’s signature and monitor online banking access. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… the District network and potential loss of important data. In addition to sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userCity of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2