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True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
Determine if the Board and School officials adequately monitor School financial operations
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mTown of Carmel - Procurement (2019M-179)
… policy does not provide a clear method for procuring professional services. The Town procured professional services from 16 providers with payments … procurement policy to provide a clear method for procuring professional services. Ensure Town officials and employees …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Connetquot Central School District - Financial Management (2019M-180)
… revenues, appropriations and unassigned fund balance based on historical data and known trends. Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Unified Court System Bulletin No. UCS-20
… care insurance Affected Employees Employees in the 86 and CT bargaining units in the Unified Court System Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-courtTown of Dayton - Fund Balance Management (2019M-221)
… correction action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Town of Day – Supervisor’s Records and Reports (2014M-225)
… the reconciled bank balances to the recorded cash balances on a monthly basis and promptly investigate and correct any …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Bemus Point Central School District - Financial Management (2019M-216)
… take corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
Determine whether the Town of Hempstead Local Development Corporation THLDC Board of Directors Board properly approved and monitored projects
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectUlster County Probation Department – Restitution Payments (S9-20-8)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … restitution payments appropriately or notify the court when a probationer violated the court order. 16 of 29 … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8Northern Adirondack Central School District – Financial Condition (2020M-51)
… operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… [ read complete report - pdf] Audit Objective Determine whether the Town Supervisor … timely manner. Did not file the Town’s 2016, 2017 and 2018 annual update documents (AUDs), which are required annual …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Wyandanch Union Free School District – Budget Review (B20-7-7)
The purpose of our budget review was to provide an independent evaluation of the adopted 202021 budget
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Susquehanna Valley Central School District – Information Technology (2020M-95)
… established information technology (IT) controls over user access to protect against unauthorized use, access and loss. Key Findings District officials did not establish adequate 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-2020mRaquette Lake Union Free School District - Business Office Operations (2023M-151)
… Implement controls to safeguard the Treasurer’s signature on disbursement checks and monitor the third-party online …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mVillage of Corinth – Investment Program (2023M-146)
… and manage a comprehensive investment program. During the 12-month audit period, the Village earned $1,516 from … the Village may have earned an additional $148,755 in interest earnings. Village officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Mount Morris Central School District – Claims Auditor (2022M-131)
… complete report – pdf] Audit Objective Determine whether the Mount Morris Central School District (District) claims … auditor performed a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit … found 86 claims did not contain adequate documentation for the claims auditor to perform a proper audit. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Town of Hempstead – Procurement (2022M-63)
… Key Findings Officials did not always seek competition for professional services and ensure bid specifications were … written preapprovals. A vendor $12,382 more for tires than prices bid. Had Town policies been adhered to, competition … and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Wappingers Central School District – Professional Services (2022M-88)
… corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… of Rome (City) officials could take additional steps to increase physical accessibility to programs and services … City officials could consider taking additional steps to increase physical accessibility at selected facilities. … assess the feasibility of taking additional steps to increase physical accessibility for the 79 components …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth Fire District (District) totaling $7,203. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16