Search
Town of Dayton – Audit Follow-Up (2019M-189-F)
… Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit determined that the Supervisor … the Town of Daytons Towns progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
… accounts examined. Provide information technology (IT) security awareness training to all employees using IT … changing and disabling user access. Provide periodic IT security awareness training to all employees who use IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologySelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys … Determine whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Laurens Fire District – Financial Activities (2021M-43)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … adequate controls over District financial activities to safeguard assets. The Board did not segregate key duties … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… complete report - pdf ] Audit Objective Determine whether Mount Pleasant Central School District (District) officials … Determine whether Mount Pleasant Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userDownsville Central School District – Claims Auditing (2022M-134)
… officials ensured claims were properly audited before payment. Key Findings The Board and District officials did not always ensure claims were properly audited before payment. We reviewed 150 claims packets totaling $870,798 and … supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Mount Morris Central School District – Claims Auditor (2022M-131)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 89 claims … and 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-131Carle Place Union Free School District – Network User Account Controls (2022M-121)
… Audit Objective Determine whether Carle Place Union Free School District (District) officials established adequate … Determine whether Carle Place Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … of mental health that educators should know were included in the District’s training. Key Recommendation Provide mental … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school … did not provide any of the recommended components of mental health that educators should know. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school … did not provide any of the 12 recommended components of mental health that educators should know. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … of mental health that educators should know were included in the District’s training. Key Recommendation Provide mental … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-newSchalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the … regulations. Four of the 12 recommended components of mental health that educators should know were missing from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-newSouth Mountain Hickory Common School District – Financial Management (2022M-49)
… based on historical expenditures that are adjusted for reasonably anticipated increases or decreases. Comply … Develop accurate and reliable annual reports and account for all District assets. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… Audit Objective Determine whether Cato-Meridian Central School District (District) officials accurately paid … Determine whether CatoMeridian Central School District District officials accurately paid salaries …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsWeedsport Central School District – Payroll (2021M-179)
… to separate individuals or provide adequate oversight of the work of employees who perform these functions. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… - pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … Determine whether Cayuga County Soil and Water Conservation District District officials …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyVillage of Dering Harbor – Payroll (2020M-78)
… [ read complete report - pdf ] Audit Objective Determine whether the Village … The Board approved reimbursements to employees for medical benefits claims without ensuring they had … Perform a thorough audit of claims to ensure payments for employee benefits have adequate supporting documentation. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Village of Argyle – Water Billing and Collections (2023M-148)
… adequate oversight of water billings and collections. As a result, delinquent accounts were not enforced, and the … The Clerk-Treasurer did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148