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Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… 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)
… they did not maintain reliable records of who completed the training or ensure everyone who should have completed the training did so. Of the 315 total individuals we tested, including 267 selected …
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)
… action. Appendix B includes our comments on issues raised in the District’s response letter. …
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-158Meridale Rural Fire District - Management of Fund Balance (2018M-178)
Determine whether the Board properly managed fund balance
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Galway Central School District - Fund Balance Management (2017M-267)
… Audit Objective Determine if officials effectively managed the District’s general fund balance. Key Findings The District’s unrestricted fund balance at the end of 2016-17 was approximately $2.5 million or 11.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Village of Margaretville - Fiscal Management (2018M-78)
… the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Bennington - Financial Management (2019M-249)
… guide the budget development process or establish reserve funds to help finance future capital needs. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
Determine if claims were adequately documented for appropriate purposes and properly audited and approved prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mOysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the Districts budget and financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
Determine whether College officials adequately monitored credit card and travel expenditures
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresVillage of Port Chester - Dual Employment (2018M-91)
… action. Appendix B contains our comments on issues raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… counts, deposits and reports cash receipts and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andCanaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… complete report – pdf] Audit Objective Assess whether Town of Colonie (Town) officials could take additional steps to increase physical accessibility to programs and services … Assess whether Town of Colonie Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Hammondsport Central School District – Investment Program (2024M-63)
… bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative legally …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Village of Elmira Heights – Claims Auditing (2024M-44)
… to the claims to help ensure competition is sought in accordance with the Village’s procurement policy. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Bradford – Financial Management (2015M-239)
… August 4, 2015. Background The Town of Bradford is located in Steuben County and has a population of approximately 850. …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239