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Holland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210City of Little Falls – Financial Condition (2021M-54)
… - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials … Determine whether the City of Little Falls City Common Council Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Indian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mCicero Fire District – Financial Condition (2023M-132)
… financial condition and fund balance. If the Board does not adequately control expenditures and monitor and …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Copiague Union Free School District - Information Technology (2023M-150)
… (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to … two user accounts assigned to employees that left the District more than 17 years ago. Ensure that employees … and financial software user accounts as soon as they are no longer needed and periodically review accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150OnTECH Charter High School - Information Technology (2023M-71)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Board of Trustees (Board) and officials did … is an increased the risk of School computers being exposed to malicious software. Develop and adopt an IT contingency …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Town of Western - Supervisor’s Records and Reports (2022M-184)
… reports. As a result, the Town Board’s (Board’s) ability to monitor the Town’s financial operations and make sound … not have accurate financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… did not: Develop comprehensive procedures for managing network and financial application user accounts nor did they periodically review all network user accounts and permissions to determine if they … As a result, we identified the following unneeded network user accounts: 181 for students no longer in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationVillage of Sidney – Financial Activities (2023M-14)
… complete report – pdf] Audit Objective Determine whether the Village of Sidney (Village) Board of Trustees (Board) and … revenues and expenditures to determine whether revenues are adequate to cover expenditures and take appropriate …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14West Webster Fire District – Financial Management (2023M-23)
… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire Commissioners … audit west webster fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… for work on Saturdays that included $22,091 additional pay for working overtime on a Saturday. However, the BOCES … charged a full day to their leave accruals while working a partial day. Had employees only charged leave for the hours …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeCity of New Rochelle - Elevator Inspections (2018M-62)
… - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were … Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key … elevators and related equipment that were not included. 75 of 85 property owners did not submit either six month or …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… whether financial information was made available to the City Council and City officials for the effective management of operations. Key Findings The City Council and officials … whether financial information was made available to the City Council and City officials for the effective …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Serven Volunteer Fire Company – Board Oversight (2024M-97)
… to ensure financial activities were properly recorded and reported and resources were adequately safeguarded. Key Findings The … did not ensure financial activities were properly recorded and reported and resources were adequately safeguarded, which … to ensure financial activities were properly recorded and reported and resources were adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… complete and accurate capital asset inventory records. The District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryScio Central School District – Capital Assets (2024M-45)
… be located. The missing assets included laptops, digital cameras, computer monitors and televisions. For all 100 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Cayuga County Community College – Information Technology (2013M-291)
… September 1, 2011 through August 27, 2013. Background The Cayuga County Community College is sponsored by Cayuga County and operates two campuses. The College is a … Cayuga County Community College Information Technology …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… contracts, prenumbered receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate documentation and … all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Company’s financial operations for the period October … The purpose of our audit was to evaluate the internal controls of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194