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City of Oswego – Community Development (2015M-108)
… of Audit The purpose of our audit was to examine selected City community development activities for the period January 1, 2013 through October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of approximately 18,150. The City is governed by an elected eight-member Common Council. …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Eaton No. 1 Fire District – Board Oversight (2024M-4)
… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… with the Office of the Attorney General, the Office of the State Comptroller and the State Education Department. These … Administrator at your school district/BOCES, you may log in to the New York State Education Department Application …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… Paid $11,630 in unnecessary payments, including excess tree purchases, late fees, interest, unused cell phone …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… take corrective action. Appendix B includes our comment on the District’s response to the report. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Clymer Central School District – Payroll (2023M-168)
Determine whether Clymer Central School District District employee compensation payments were accurate approved and supported
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Peconic Bay Community Preservation Fund (2023-MR-1)
… Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … CPF purposes and properly allocated. However, Town of Riverhead officials did not always record dates …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Area #6 – Patch Management – Information Technology Governance
… the network and computers have an increased risk of vulnerability to viruses and other problems because known … software are not corrected. Because attackers are aware of these potential weaknesses, they can look for and exploit … the software can be exploited by attackers in a wide range of ways. Many unsupported and outdated software programs have …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… Services (OGS) contract to purchase diesel fuel. The Highway Superintendent (Superintendent) had a prohibited interest in a contract between the Town and his construction company, providing construction services totaling $3,000 during our audit …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Constitutional Tax Limits
… to complete the Constitutional Tax Limit form using OSC's online reporting system. This filing requirement applies to …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsMarathon Joint Fire District – Investment Program (2023M-76)
… pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive … audit marathon fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Benefits
… The Office of the State Comptroller offers competitive salaries and … while maintaining work-life balance. A Full-Range of Insurance Options Comprehensive health, dental and vision … employer-sponsored group health insurance, to opt-out of their insurance coverage in exchange for an incentive …
https://www.osc.ny.gov/jobs/benefitsUlster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Brocton Central School District – Financial Management (2023M-44)
… with taxpayers and levied more taxes than necessary to fund operations . The Board and District officials: … . 3 million (8 percent) and allowed surplus fund balance to exceed the statutory limit as of June 30, 2022 by 7 … for appropriations and reserves that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report … Law. The primary responsibility of the Board is to ensure that employees who are unable to work due to injury or illness are compensated under … To express an opinion on the fair presentation of the Report …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 3.1 to 12.8 percentage points. Reserves totaling $2.4 million … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… report – pdf] Audit Objective Determine whether the Town of Lisle (Town) officials established long-term capital and … and financing approaches to address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles (67 percent) in use …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Village of Ellenville – Information Technology (2014M-278)
… computerized data and assets were properly safeguarded for the period June 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were approximately $3.9 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Glen Aubrey Fire Company – Board Oversight (2022M-139)
… Board of Directors (Board) ensured compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… complete report – pdf] Audit Objective Determine whether the Primary Hall Preparatory Charter School (School) debit … supported and lacked documentation to demonstrate that the charges were for a valid School purpose. Debit cards pose … totaling $39,398 lacked documentation to demonstrate that the charges were for a valid School purpose. In addition, …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159