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Town of Adams – Justice Court Operations (2020M-163)
… None of the Justices prepared monthly accountabilities or bank reconciliations. Cash in a retired Justice’s bank account exceeded known liabilities by a total of $1,104. … Key Recommendations Perform monthly accountabilities and bank reconciliations and promptly investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Andes Joint Fire District – Financial Activities (2020M-158)
… and disbursements. The Board did not: Segregate duties or provide additional oversight over receipts and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Masonville Fire District – Financial Activities (2020M-165)
… - pdf ] Audit Objective Determine whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) provided adequate oversight over … Determine whether the Masonville Fire Districts District Board of Fire Commissioners Board provided adequate oversight over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Hudson City School District – Information Technology (2020M-157)
… employees who use IT resources. Develop written procedures for managing system access. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Town of New Windsor – Information Technology (2020M-137)
… - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology (IT) … Determine whether Town of New Windsor Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… complete report – pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services … audit boces orange ulster nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userFishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… not receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions … periodically reviewing bank statements, canceled check images and bank reconciliations prepared by the …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Susquehanna Valley Central School District – Information Technology (2020M-95)
… technology (IT) controls over user access to protect against unauthorized use, access and loss. Key Findings … establish adequate IT controls over user access to protect against unauthorized use, access and loss. District officials … technology IT controls over user access to protect against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… deposit slips. Discontinue paying for sales tax, certain diesel fuel purchases and credit card fees and charges. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightBerkshire Fire District - District Operations (2020M-40)
… The District could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish … fixed assets. The Treasurer did not submit AUDs, which are required annual financial reports, to our office. Key … fixed asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Eastport-South Manor Central School District – Building Safety (2020M-18)
… collect leaked water. Create a corrective action plan to address the deficiency found in the 2015 building condition … survey. Key Recommendations Implement a detailed plan to address the current leaks in the HVAC system and the ongoing … years deemed necessary by the New York State Commissioner of Education (Commissioner) and needed repairs are completed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Margaretville Central School District – Financial Management (2020M-46)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Town of Pelham - Information Technology (2019M-77)
… officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Bemus Point Central School District - Financial Management (2019M-216)
… than $260,000 in its trust and agency fund. As of June 30, 2019, surplus fund balance totaled $708,000 and was 4.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Arkport Central School District – Network Access Controls (2021M-162)
… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. District officials did … accounts and permissions. The District had 92 unneeded network user accounts and nine user accounts with unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Village of Corinth – Investment Program (2023M-146)
… report – pdf] Audit Objective Determine whether Village of Corinth (Village) officials developed and managed a … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … investment program that considers all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… the Police Station, such as a level landing at the top of curb ramps along the accessible route and an accessible …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… City of Rome (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City of Rome City officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… – pdf] Audit Objective Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and … Determine whether the KIPP Troy Prep Charter School School Board of Trustees Board and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collections