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Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… Services (ONC BOCES) officials properly monitored and accounted for fixed assets. Key Findings ONC BOCES officials did not properly monitor and account for 66 percent of the 76 fixed assets we examined, including security cameras, computers, tools and equipment. We found: 30 assets totaling more than …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not properly … audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all … the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key Recommendations Audit and approve all …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mFonda-Fultonville Central School District – Reserves Management (2021M-157)
… report - pdf ] Audit Objective Determine whether the Board of Education (Board) properly managed reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds … Determine whether the Board of Education Board properly managed reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Wappingers Central School District – Professional Services (2022M-88)
… use competitive methods, as required by District policy, to select 40 professional service providers who were paid … of professional service providers’ contracts is conducted to determine the need for new RFPs. Except as specified in … with our recommendations and have indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Town of Wawayanda – Financial Operations (2024M-160)
… maintaining this level of unrestricted fund balance. As a result, real property tax obligations for Town residents were … of money received and disbursed on a monthly basis. As a result, the Board could not effectively evaluate the Town’s … are not in agreement with the AFR filed by the Town. As a result, there is little assurance the information used to …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Parking Structures (2017-MS-3)
… , Ithaca [pdf] , Rochester [pdf] , Syracuse [pdf] and White Plains [pdf] . Purpose of Audit The purpose of our … of periodic inspections has resulted in three Buffalo, two White Plains and possibly two Ithaca parking structures not … last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also have elevators with violations, comments on …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … Recommendations Develop written procedures for granting, changing and disabling network user accounts. Evaluate all … accounts and ensure unneeded user accounts are disabled in a timely manner. Develop a process to identify and follow …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userAccess Controls Over Student Information Systems (2014-MR-1)
… often referred to as Student Information Systems (SIS), to store and manage student data in a centralized database. SIS commonly contain extensive personal, private and … grades and medical information. School districts provide SIS access to teachers, administrators, various staff members …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… with delegated responsibilities and ensure the delegations do not conflict with laws regarding incompatibility of …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… 48 components at the Town Hall, such as at least one van accessible parking space and an accessible route with … components at the Animal Shelter, including at least one van accessible parking space and mats with secured edges at …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… were not Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the … did not present financial records and reports to the Board for audit, as required. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… money was safeguarded. Key Findings The Board did not: Act in accordance with the inter-municipal agreement. Ensure that … and monitor vendor contracts. Key Recommendations Operate in accordance with written agreements. Maintain adequate …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightUlster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… complete report – pdf] Audit Objective Determine whether Ulster Board of Cooperative Educational Services (BOCES) … audit ulster BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Fishers Fire District – Financial Condition (2021M-128)
… the Board of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. Key … the Board of Commissioners Board effectively managed the Fishers Fire Districts Districts financial condition …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Henrietta Fire District – Financial Condition (2021M-27)
… the Board of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. … the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Fund, now titled the Tuition Reimbursement Account (TRA), to protect the financial interests of these students. … respects, the respective financial position of the TRA as of and for the five fiscal years ending March 31, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… the Tuition Reimbursement Account Special Revenue Fund (TRA), to protect the financial interests of these students. … respects, the respective financial position of the TRA as of the three fiscal years ending March 31, 2013, and …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Association for the Advancement of the Blind and Retarded – Options for People Through Services Program
… Purpose To determine whether payments made by the Office for People With Developmental Disabilities (OPWDD) to the Association for the Advancement of Blind and Retarded (AABR) for the … To determine whether payments made by the New York State Office For People With Developmental …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its Consolidated Fiscal Report (CFR) were properly … costs reported by United Cerebral Palsy Association of the Rochester Area Inc on its CFR were prprly calculated …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… job gains, wage growth, and easing inflation were all contributing factors to higher-than-expected tax …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-year