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Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… complete report – pdf] Audit Objective Determine whether Gloversville Enlarged School District (District) officials … audit schools statewide IT asset management gloversville enlarged …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Kings Park Central School District – IT Asset Management (S9-22-13)
… Two Chromebooks with a total cost of approximately $815 could not be located. Two interactive displays and one …
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)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … Appendix B includes our comments on issues raised in the District’s response letter. …
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)
… complete report – pdf] Audit Objective Determine whether Manhasset Union Free School District (District) officials … manhasset audit schools statewide IT asset management …
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)
… year 2011-12 and officials cannot identify which taxpayers owe $60,452 of that total. General fund assets were …
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)
audit town New Albion
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Oyster Bay - Financial Condition Management (2020M-74)
… policies establishing reasonable fund balance levels for each fund. Reduce excessive fund balances and eliminate … other means, such as establishing reserves, to pay for long-term infrastructure needs. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, there is a significant risk that network resources, financial data and student information …
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)
… appropriations. The Board did not adopt realistic budgets. For example, revenues were underestimated by nearly $1.2 million (11 percent) for 2019 through 2021 and none of the $150,400 of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Massena Central School District – Financial Condition (2016M-21)
… Key Findings The District’s year-end unrestricted fund balance has exceeded the statutory limit for the past three … Ensure that the amount of the District’s unrestricted fund balance is in compliance with the statutory limits. Review … in the tax certiorari reserve to the unrestricted fund balance of the general fund. Formally develop multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Erie County Probation Department – Restitution Payments (S9-20-11)
… Determine whether the Erie County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11East Aurora Union Free School District - Procurement (2023M-125)
… of Education (Board) and District officials did not always procure goods and services in a competitive manner. Officials … manner. The Board and District officials: Did not request proposals within the last five years for 43 … Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… or prepare bank reconciliations to confirm the Department’s recorded cash balances agree with the bank’s records. Adequate cash collection controls were not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesCopiague Union Free School District - Information Technology (2023M-150)
Determine whether Copiague Union Free School District District officials properly managed nonstudent network user accounts and financial software access controls
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)
… – pdf] Audit Objective Determine whether OnTECH Charter High School (School) officials ensured information technology … Determine whether OnTECH Charter High School School officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Town of Glen - Water and Sewer Operations (2023M-167)
… report – pdf] Audit Objective Determine whether the Town of Glen (Town) officials properly managed water and sewer … water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate … records and sewer revenue was overstated by $152,023 as of December 31, 2022. Key Recommendations Ensure the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Airmont – Claims Auditing (2024M-1)
… [read complete report – pdf] Audit Objective Determine whether the Village … services due to the vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI … A, Village officials disagreed with certain aspects of the report, but indicated they accept our recommendations and …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Town of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
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)
… report – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings … not properly approve, monitor or control overtime costs of WTP employees. As a result, water customers may have been …
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)
… Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2