Search
Kings Park Central School District – IT Asset Management (S9-22-13)
… of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… devices) with estimated total costs of $5,820 based on recent purchases could not be located. Ten IT assets nine …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Manhasset Union Free School District – IT Asset Management (S9-22-15)
… percent of the sampled assets were not properly accounted for. Specifically: Six assets (one laptop and five … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Village of Sidney – Financial Activities (2023M-14)
… activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) adequately … audit town New Albion …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7West Webster Fire District – Financial Management (2023M-23)
… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire … 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-23Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… were not Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the … did not present financial records and reports to the Board for audit, as required. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73North Tonawanda City School District – Information Technology (2023M-102)
… audit school north tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Sagaponack Common School District - Fund Balance Management (2018M-53)
… the Sagaponack Common School District’s (District’s) fund balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, … property taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Town of Oyster Bay - Financial Condition Management (2020M-74)
… need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds have carried repeated fund balance … unrestricted fund balances equal to at least 45 percent of the next year’s budgets and no reserve funds were …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Rutland – Water and Sewer Charges (2025M-30)
… Determine whether the Town of Rutland Town Town Clerk Clerk properly billed water and sewer charges …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… if implemented, would assist the Board of Trustees (Board) in containing excessive amounts of overtime being charged to … action. Appendix C includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … devices. All six complaints did not include documentation to show the results of the Director’s investigation. In …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… recorded and reported and that money was safeguarded for the period January 1, 2014 through July 31, 2015. … by an elected 13-member Board of Directors. Expenditures for 2014 totaled $171,620. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January … Volunteer Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxConnetquot Public Library – Cash Disbursements (2017M-125)
… to examine the Library’s controls over cash disbursements for the period July 1, 2015 through October 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $6,040,900. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Goshen Central School District – Financial Condition (2017M-46)
… our audit was to review the District’s financial condition for the period July 1, 2015 through January 9, 2017. … with approximately 2,900 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $67 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Addison Central School District – Financial Condition (2016M-30)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 15, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30