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Wyoming Central School District – Professional Services (2020M-152)
… Wyoming Central School District (District) officials used a competitive method to procure professional services and … Key Findings District officials did not always use a competitive method to procure professional services or … providers a total of $189,000 without using requests for proposals (RFPs) as required by the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… [ read complete report - pdf ] Audit Objective Determine whether the … support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyBeacon City School District – Information Technology (2023M-143)
… network user accounts are additional entry points into a network and, if accessed by attackers, could potentially be compromised or used for malicious purposes. In addition to sensitive information … Recommendations Disable unneeded network user accounts in a timely manner and periodically review network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Town of Dix – Supervisor’s Control of Cash (2022M-57)
… in dental and vision insurance through the Town and paid $126 of the premium cost . There was no documentation to …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… investment program or develop procedures for the operation of the investment program in compliance with the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… procured and monitored transportation contracts in the best interest of taxpayers. Key Findings District … transportation contracts were procured and monitored in the best interest of taxpayers. District officials did not: … requirements and/or the District’s procurement policy for 33 transportation contracts totaling $322,056 for the 35 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentSandy Creek Central School District – Reserve Management (2023M-43)
… report – pdf] Audit Objective Determine whether the Sandy Creek Central School District (District) Board of … audit sandy creek school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Town of Johnsburg – North Creek Water District Charges (2023M-51)
… complete report – pdf] Audit Objective Determine whether the Town of Johnsburg (Town) officials effectively managed the billing of water charges. Key Findings Town officials did … of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Town of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… 2014 through 2016. District officials paid $15,747 for 635 hours of leave benefits that were not authorized by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were … extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… renovate the SMC. The Town purchased a former fire hall, senior center and a residential building for $586,000. The …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… Company expenses. Company officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… examine the Department’s controls over financial activity for the period January 1, 2012 through March 17, 2014. Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in … County. The Town contracts with the Department, which has a four-member Executive Board and a five-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Cattaraugus County Industrial Development Agency Community Benefit 2014M344 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communitySir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… if internal controls are adequate to ensure that the Company’s financial activity was recorded and reported … 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts … to provide fire protection to a portion of the Town. The Company is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalTown of Hector – Employee Compensation (2024M-85)
… not authorized by the Town Board (Board). Inaccurately accrued and/or recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… and monitoring projects and to review its grant and loan program for the period January 1, 2014 through January … Development Agency Project Monitoring and Grant and Loan Program 2015M85 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Board of Legislators. Budgeted appropriations for 2015 totaled approximately $392 million. The County … that all service and performance reports required by contract were provided by the agencies. Department managers … by their contracts and retain documentation of the contract requirements. Implement formal procedures to monitor …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
… did not review the bank statements and canceled check images for the bank accounts managed by the Treasurer and … Recommendations Review bank statements and canceled check images. Ensure that all collections are supported by adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operations