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Town of Smithtown – Departmental Operations (2017M-66)
… examine Highway Department and Parks Department operations for the period January 1, 2015 through August 31, 2016. … dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not keep adequate records … the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not maintain any inventory …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Recover any overpayments made to employees. Hold a public hearing annually prior to entering into and signing contracts …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… our audit was to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 through … totaled $444,000 for the general fund, $168,000 for the water fund, and $183,000 for the sewer fund. Key Finding The … not adequately monitored the financial condition of the water and sewer funds. Adequate financial reports were not …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… June 12, 2014. Background The Tompkins County Industrial Development Agency is an independent public benefit … not employ any staff, they hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all TCIDA’s … Tompkins County Industrial Development Agency Board Oversight 2015M33 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Berne – Board Oversight (2021M-77)
… report - pdf ] Audit Objective Determine whether the Town of Berne (Town) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and exceeded its authority under New … Determine whether the Town of Berne Town Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of competition or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Fire Island Union Free School District – Claims Auditing (2023M-114)
… the claim. Key Recommendations Update written policies to define the Board’s claims audit duties. Ensure that claims …
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)
… complete report – pdf] Audit Objective Determine whether Town of Sheridan (Town) claims and payroll-related disbursements were adequately supported, properly approved and for Town purposes. Key Findings Claims and payroll-related … Determine whether Town of Sheridan Town claims and payrollrelated disbursements …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Woodbourne Fire District – Board Oversight (2023M-98)
… operations, including controls for wire transfers, online banking, investments, procurement, travel and …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… to confusion over network responsibilities, which could expose the School’s IT assets to risk for unauthorized …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCentral Square Central School District – Fund Balance (2022M-196)
… officials accurately reported fund balance, maintained surplus fund balance within the statutory limit and maintained reserve funds at reasonable levels. Key Findings District officials did not accurately report the District’s surplus fund balance, maintain surplus fund balance within …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Thousand Islands Central School District – Financial Management (2022M-201)
… 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-201Charter School of Educational Excellence – Information Technology (2023M-174)
… (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and … The Board and officials did not adequately secure student data to help protect it from unauthorized access or … there was an increased risk of unauthorized access to student personal, private and sensitive information (PPSI) …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Fine Fire District – Board Oversight (2023M-81)
… report – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately monitored … audit fine fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
Town of Ontario Information Technology Financial Management and Procurement 2017M137
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… complete report – pdf] Audit Objective Assess whether Town of Grand Island (Town) officials could take additional steps to increase … to programs and services provided at selected Town facilities. Key Findings Of the 657 applicable physical … Assess whether Town of Grand Island Town officials could take additional …
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)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
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)
… complete report – pdf] Audit Objective Determine whether Island Trees Union Free School District (District) officials … Determine whether Island Trees Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringVillage of Lake George – Records and Reports (2024M-82)
… reviewed entries. The Treasurer did not always complete bank reconciliations and half of the reconciliations prepared were not supported. Adjusted bank balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board did not receive …
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)
… York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings District … procurement policy and supplemental procedures (Policy) when procuring goods and services. Of the 62 purchases … York State General Municipal Law GML and District policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103