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Otisco Fire District – Audit Follow-Up (2016M-415-F)
… review was to assess the District’s progress, as of July 2024, in implementing our recommendations in the audit report released in February 2017. Background The Otisco Fire District (District) … our review was to assess the Districts progress as of July 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fWesthill Central School District – Information Technology (2021M-32)
… information technology IT controls over the District Offices network to safeguard personal private and sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Adirondack Central School District – Information Technology (2022M-61)
… are not consistent and seven of 13 computers were used for personal use. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… were adequate to protect District IT systems and data from unauthorized access or loss. Sensitive network and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… goods and services and audited and approved claims prior to payment. Key Findings The Board and District officials did … not ensure claims were properly audited and approved prior to payment. District officials did not comply with … and that a proper claims audit is conducted prior to paying claims. Provide oversight of the claims auditor and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mLynbrook Union Free School District – Purchasing (2022M-17)
… purchasing policy for goods and services not subject to competitive bidding. Key Findings The purchasing agent did not ensure purchases adhered to the District’s purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Objective Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive … to procure goods and services and whether purchases were for appropriate District purposes. Key Findings While all purchases reviewed were for appropriate District purposes, District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86State Agencies Bulletin No. 1130
… and General Information The purpose of this bulletin is to describe the process of testing the payroll accounting … Institution and an Administration payroll cycle. This test is being conducted in SFS’s production environment and is one component of a comprehensive test of the conversion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalCenter Moriches Union Free School District – Payroll (2024M-155)
… events totaling $14,190 due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Industrial Development Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, … Determine whether Rensselaer County County Industrial Development Agency RCIDA officials ensured payments in lieu of taxes PILOTs were properly billed …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Town of Willsboro – Audit Follow-Up (2014M-68-F)
… an elected five-member Town Board. Budgeted appropriations for the 2013 fiscal year were approximately $1.9 million. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-fTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… January 1, 2014 through June 10, 2015. Background The Town of Wawarsing is located in Ulster County. The Town, which has approximately 13,000 residents, is governed … boundaries, ad valorem assessments were not levied on all properties within the District. We found that some meters …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… - pdf ] | [ read complete 2016 report - pdf ] Purpose of Audit The purpose of our review was to assess the District’s progress, as of June 2021, in implementing our recommendations in the … The purpose of our review was to assess the Districts progress as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fTown of Worth – Audit Follow-Up (2014M-323-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of February 2020, in … The purpose of our review was to assess the Towns progress as of February 2020 in …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fVillage of Pittsford – Audit Follow-Up (2017M-51-F)
… - pdf ] | [ read 2017 complete report - pdf ] Purpose of Audit The purpose of our review was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the … The purpose of our review was to assess the Villages progress as of August 2020 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fVillage of Washingtonville – Budget Review (B24-6-1)
… debt schedule. The 2024-25 tentative budget includes sewer meter rents revenue of $1.6 million, Orange County sales tax revenue of $1.2 million, and water meter rents revenue of $1.1 million. We were unable to … to override the limit. Review the estimates for sewer meter rents, Orange County sales tax and water meter rents …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Village of Delhi – Audit Follow-Up (2019M-204-F)
… - pdf ] | [ read complete 2020 report - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in … The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fTown of Webb – Audit Follow-Up (2018M-188-F)
The purpose of our review was to assess the Towns progress as of February 2022 in implementing our recommendations in the audit report released in November 2018
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fHancock Fire Department – Audit Follow Up (2018M-236-F)
… report - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess Hancock Fire Department’s (Department’s) progress, as of February 2022, in implementing our recommendations in the … The purpose of our review was to assess the Departments progress as of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fTown of Guilderland – Golf Course Collections (2017M-22)
… for which revenue in 2015 totaled $970,000. Key Finding Driving range fees were not remitted to the Town … reconciled the daily sales logs to his annual report of driving range fees. Key Recommendation The Director should remit driving range fees to the Comptroller’s office on a timelier …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22