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Thousand Islands Central School District – Financial Management (2022M-201)
… officials properly managed fund balance and reserves. Key Findings The Board and District officials did not … during the 2019-20 and 2020-21 fiscal years as required. Key Recommendations Adopt budgets that include reasonable … corrective action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… January 1, 2012, through August 27, 2013. Background The Rush Fire District, located in Monroe County, is a district … of the State, distinct and separate from the Town of Rush. The Board of Fire Commissioners comprises five elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Fire Island Union Free School District – Claims Auditing (2023M-114)
… ensuring that the Business Office had authorized payment for the goods and services received. 10 claims totaling … to verify that all supporting documentation was available for audit of the claim. Key Recommendations Update written … sufficient supporting documentation before approving them for payment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Town of Sheridan – Disbursements (2023M-101)
… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Woodbourne Fire District – Board Oversight (2023M-98)
… – pdf] Audit Objective Determine whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the … Determine whether the Woodbourne Fire District District Board of Fire Commissioners Board provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… Grand Island (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at selected Town … of Grand Island 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-grand-island-physical-accessibility-programs-and-services-s9-24-44Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board … Supervisor did not maintain complete, accurate and timely accounting records and reports. The Supervisor’s failure to … transactions could occur and go undetected. The Town’s accounting system was not properly set up and financial …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… inventory records for and monitored the District’s capital assets. Key Findings District officials did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, vehicles, … cannot assure taxpayers that all of the District’s capital assets are safe and accounted for. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringVillage of Skaneateles – Claims Auditing (2024M-68)
… auditing practices. Village officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Lake George – Records and Reports (2024M-82)
… Key Findings The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill their responsibilities of …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Oakfield-Alabama Central School District – Procurement (2024M-103)
… it did not need because they did not cancel the software license renewal timely. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Charter School of Educational Excellence – Information Technology (2023M-174)
… (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology (IT) contingency plan. Key Findings The Board and officials … Board and officials secured student data to help protect it from unauthorized access and developed and adopted a …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… purchasing processes. District officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andFine Fire District – Board Oversight (2023M-81)
audit fine fire district
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… also did not receive or review cancelled checks (or check images) and did not prepare monthly bank reconciliations to determine whether any differences existed between bank records and his check register. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Monroe County – Golf Course Contract Management (2014M-111)
… the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 … the contractual provision requiring daily deposits of golf-fee revenues into a County bank account. The operator … Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … 9, 2013. Background Columbia County is governed by a Board of Supervisors which is composed of 23 members, one of whom … Columbia County Department of Weights and Measures Internal Controls Over Revenue …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… seven-member Board of Education, operates four schools with approximately 1,950 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsTown of Smithtown – Departmental Operations (2017M-66)
… 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not … adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not … records of all fuel used to fill and dispensed from mobile fuel transfer tanks. Maintain an accurate inventory of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66