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Central Valley Central School District – IT Asset Management (S9-22-7)
… audit schools statewide IT asset management central valley …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… to confirm they were inventoried. We found 37 percent of the sampled assets were not properly accounted for. … Nine Chromebooks, including, four with a total cost of $856 and five with an estimated total cost of $1,070 based on recent purchases could not be located but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12West Webster Fire District – Financial Management (2023M-23)
… was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did …
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)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records were not complete, accurate or up-to-date . As a result, transparency and the Board’s ability to monitor financial operations were diminished . Of the 39 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Brentwood Union Free School District – Information Technology (2023M-83)
… ensured computerized data was safeguarded by monitoring network user accounts, providing network users with information technology (IT) security … District officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83City 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-62Village of Penn Yan – Procurement (2024M-152)
… 89 purchases totaling approximately $95,000. Six of the 10 sole source purchases totaling approximately $30,000 lacked … and services procured were only available from legitimate “sole source” providers. Three water-tight and air-conditioned …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… records. The handbook did not require salaried employees to prepare time sheets or timecards. As a result, seven … salaries totaling $238,569 did not prepare time records to document their days and hours worked and leave accruals … Consequently, employees were credited with leave time to which they were not entitled. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the … agreed with our recommendations and indicated they have taken or will take corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCity of Ogdensburg - Payroll Processing – (2014M-207)
… all significant phases of the payroll process. No one reviews the completed payrolls. The payroll clerk gives … should segregate the payroll clerk’s duties so that one person does not control all significant aspects of the …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of … The Clerk-Treasurer accounted for water fund transactions in the general fund instead of the water fund, which resulted …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Town of Oswego – Financial Condition and Information Technology (2017M-290)
… 2016 through June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of approximately 7,900. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… The Erie 1 Board of Cooperative Educational Services is a public entity serving 19 component school districts. … its 19 component and other participating school districts, is governed by a seven-member Board of Education elected by … reported expenditures from the special aid fund, which is used to account for and report programs supported in whole …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
Brentwood Union Free School District Fund Balance and Hiring Practices 2016M251
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesLowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 residents. The Village is governed by an elected five-member Board consisting of the … the price charged by a vendor awarded a State contract is correct by comparing relevant list prices, reduced by …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37East Hampton Housing Authority – Board Oversight (2017M-33)
… Board's oversight of the Authority's financial operations for the period January 1, 2015 through September 30, 2016. … to create and perpetuate affordable housing opportunities for qualified individuals, manages 93 housing units located … 40 housing units will be built. Operating expenditures for the Authority's affordable housing program totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Cohoes Public Library – Governance and Operations (2015M-259)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Library’s …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259