Search
Town of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2012 through July 30, 2015. Background The Town of Horseheads is located in Chemung County and has a … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… percent) In addition, sensitive information technology (IT) control weaknesses were communicated confidentially to … environment and administrative operations, protecting IT assets becomes more critical. Key Recommendations … and disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Lyncourt Union Free School District – Information Technology (2020M-121)
… shared and former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Village of Red Hook – Information Technology (2020M-89)
… and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Davenport Fire District – Financial Activities (2020M-147)
… and submit reports of the District’s financial activities for them to periodically review. The Board is required to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or properly … officials did not provide adequate oversight of ECA and admission event collections. ECA club collections and disbursements and sporting event admission records lacked adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityTown of Marcy – Justice Court Operations (2020M-166)
… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most … the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Brasher Falls Central School District – Financial Condition (2019M-158)
… surplus fund balance was $2.15 million, which was 4.9 percentage points or nearly $1.2 million over the legal … percent. During this time, total reserves increased by $3.9 million. District officials have not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Town of Bennington - Financial Management (2019M-249)
… during our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… multiple claims, such as lack of itemized receipts or invoices and no evidence of bids or quotes. The claims auditor did not have well-defined …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… Treasurer sends listings of the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine … procedures such as requiring at least two people to count and certify the money collected at fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andCanaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… taking additional steps to increase physical accessibility for the 67 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… purchasing processes. BOCES officials generally agreed with the recommendations and indicated they will initiate …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Town of Bradford – Financial Management (2015M-239)
… August 4, 2015. Background The Town of Bradford is located in Steuben County and has a population of approximately 850. …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Concord Industrial Development Agency – Agency Management (2015M-61)
… development of the Town of Concord. CIDA is governed by a five-member Board of Directors appointed by the Town Board of Concord. CIDA’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … appointed by the Cattaraugus County Legislature. According to its annual report and meeting minutes, the Agency had 34 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communitySir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… if internal controls are adequate to ensure that the Company’s financial activity was recorded and reported … 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts … to provide fire protection to a portion of the Town. The Company is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalSidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… checks. Key Recommendations Ensure that the bylaws are clear and address proper internal controls for cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialUnified Court System Bulletin No. UCS-23
… To explain the use of deduction code 303, Long Term Care Insurance, for employees represented by the New York State … To explain the use of deduction code 303 Long Term Care Insurance for employees represented by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-court