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Rensselaer County – County Bridge Maintenance (S9-13-6)

… The County’s budgeted expenditures totaled $312 million in 2012. The Department of Engineering and Highways is … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does have a written …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6

Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)

… IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 unused IT assets (91 … obsolete IT equipment is free from data prior to storage or authorized disposal. Conduct and compare periodic …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2

Town of Highlands – Receiver of Taxes and Assessments (2021M-120)

… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water …

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120

Town of Pulteney – Financial Condition (2021M-24)

Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24

Dryden Central School District – Information Technology (2020M-106)

… Services (IT Director) failed to determine whether any data was taken or notify either those affected by the security breach or the Board and Superintendent of the attack. In …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

State Comptroller DiNapoli Releases School District Audits

… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Find out how your … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0

Town of Delhi – Pool Project Donations and Disbursements (2020M-105)

… complete report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or … Determine whether the Town of Delhi Town Board Board properly managed pool …

https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105

Prattsburgh Central School District – Financial Management (2020M-108)

… surplus fund balance legal limit and use the excess funds in a manner that benefits taxpayers. Develop comprehensive … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108

Town of Carmel – Selected Financial Activities (2015M-201)

… June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of approximately … were properly maintained and did not deposit receipts in a timely manner. Key Recommendations Ensure that employees …

https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201

Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the … enforce written policies and procedures that establish a strong system of internal controls over the Company’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activities

Wassaic Fire District – Purchasing and Claims Processing (2017M-8)

… the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected … procuring professional services or document the rationale in instances when competition is not sought. Ensure written …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8

Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)

… Town duties. Each employee should use their own ID when pumping fuel. Seek restitution from the former employee for …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182

Village of Mount Morris – Treasurer’s Office (2013M-65)

… 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of … Village of Mount Morris Treasurers Office 2013M65 …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65

Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)

… four Board members - governs the Town. The Lake Hadlock Park District, which was created on October 21, 1976, has 349 … The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from September 2004 to May … of the Dam and the other was for the repair of Goodman Road. We found that the Town properly accounted for the …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60

Town of Ellicott – Fiscal Stress (2013M-269)

… July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … surplus and actual revenues received against the estimates in the adopted budget and make amendments, as necessary, to …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

… procured, properly approved, adequately supported and for District purposes. Key Findings District officials did … or provide documentation that competition was sought for 11 totaling $133,567. The District may have saved about $7,100 for meals and lodging if the United States General Service …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)

… Audit Objective Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity … all funds received and disbursed were properly accounted for. Deposits were not always supported by school deposit …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activity

Horseheads Central School District – Network Access Controls (2021M-127)

… As a result, officials were unable to determine exactly what services they paid for, if the District was … of generic accounts. Did not provide IT security awareness training to employees. Key Recommendations Regularly review … and employees receive adequate IT security awareness training. District officials partially agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127