Search

Baldwinsville Central School District – Fuel Inventory (2022M-106)

… Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and … Officials did not: Develop written policies and procedures to help ensure fuel inventories were adequately managed. Compare fuel invoices to delivery records. We examined 18 invoices and found …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106

Village of Hancock – Insurance Withholdings (2022M-108)

… of retiree health insurance contributions, resulting in underpayments totaling $19,689. There was no formal …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Sodus Central School District – Software Management (2022M-64)

… software applications on 17 different computers. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185

Lynbrook Union Free School District – Purchasing (2022M-17)

… were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17

Town of Urbana – Access Controls (2022M-4)

… configure network and computer user access controls. In addition to sensitive IT control weaknesses that were …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4

Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)

… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-new

Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)

… action. Appendix D includes our comment on an issue raised in HCIDA’s response. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-project

Bethlehem Central School District – In-School Internet Connectivity S9-22-1

… resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1

Village of Greene – Investment Program (2023M-112)

… Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Town of Baldwin – Claims Auditing (2023M-113)

… Board (Board) properly audited and approved claims prior to payment.  Key Findings  The Board did not always properly … audit claims before approving them for payment. Due to insufficient documentation, we were unable to determine and the Board was unable to support it approved …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113

Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)

… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Village of Unadilla – Procurement (2022M-182)

… Village obtained the most favorable terms and conditions in the best interest of its taxpayers.  Competition was not …

https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… that 34 (20 percent) totaling $30,126 were not processed in accordance with the Company’s accounting manual. These …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Town of Greig – Long-Term Planning (2023M-13)

… resources are available to replace capital assets in a timely manner. Develop and adopt a comprehensive written …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… IT inventory records were incomplete and inaccurate, in part because the records were not always updated to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

Clarendon Fire Company – Financial Activities (2023M-50)

… recorded, or reported. The Treasurer paid credit card bills late .  As a result, the Company incurred late fees and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

Town of Homer – Non-Payroll Disbursements (2023M-63)

… action. Appendix B includes our comment on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders