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Lyncourt Union Free School District – Information Technology (2020M-121)
… shared and former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Village of Red Hook – Information Technology (2020M-89)
… and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Davenport Fire District – Financial Activities (2020M-147)
… and submit reports of the District’s financial activities for them to periodically review. The Board is required to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… Key Recommendations Ensure ECA funds are handled in accordance with District policies and SED procedures, and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyTown of Marcy – Justice Court Operations (2020M-166)
… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most … the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Holland Patent Central School District – Fuel Inventory (2023M-141)
… and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Dolgeville Central School District – Fuel Monitoring (2023M-175)
… percent) were not properly accounted for during our 50-day test period. Officials did not: Maintain perpetual inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Tioga Fire District – Board Oversight (2022M-170)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… foster care student tuition payments, which resulted in over- and underpayments. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) officials … audit fire department Upper Jay financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mTown of Middleburgh – Claims Audit Process (2023M-56)
… [read complete report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town … all claims without a thorough and deliberate review. 11 debit card purchases totaling $2,425 were not approved by the Board …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Lake Luzerne – Procurement (2022M-95)
… Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… to initiate corrective action. Appendix B includes our comment on an issue raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Albany County – Sexual Harassment Prevention Training (S9-23-05)
… action. Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSayville Union Free School District - Purchasing (2019M-69)
… for goods procured without a competitive bid as required by District policy. Due to the District’s inconsistent … may not be procuring goods and services as intended by the Board. Key Recommendations Review and update … clarify guidelines for procuring professional services and quote thresholds. Comply with District policies by ensuring …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Brasher Falls Central School District – Financial Condition (2019M-158)
… in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158