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Bradford Central School District – Online Banking (2022M-102)
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102North Salem Central School District – Network User Accounts (2022M-140)
… complete report – pdf] Audit Objective Determine whether North Salem Central School District (District) officials … audit school district North Salem …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Monsey Fire District – Board Oversight (2020M-62)
Determine whether the Board provided adequate oversight to ensure District financial records and reports were prepared filed andor audited
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Hudson Housing Authority – Information Technology (2019M-224)
… Objective Determine whether Authority officials ensured IT systems were adequately secured and protected against … Determine whether Authority officials ensured IT systems were adequately secured and protected against …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Mahopac Central School District – Noninstructional Payroll (2020M-32)
… and recorded and overtime was adequately documented and supported. Key Findings The transportation department’s payroll was not adequately approved, supported and documented. Payments to the head bus driver … hour of overtime pay daily that was not properly supported by documentation. Key Recommendations Direct …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Kortright Rural Fire District – Financial Activities (2022M-51)
… audit the Treasurer’s records. Seek competition for heating oil; had officials worked with the New York State … could have saved $2,805, 21 percent of the District’s heating oil cost. Key Recommendations l Periodically review …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Cuba-Rushford Central School District - Financial Management (2020M-7)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … more beneficial to taxpayers. District officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Village of Bloomingburg - Financial Operations (2019M-246)
… are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely manner. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Town of Wellsville – Budgeting (2021M-112)
… budgets. However, it could improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The Board gave taxpayers the impression … real property taxes in each general fund (town-wide and town-outside-village) and made transfers totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … Determine whether the Indian Lake Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Town of LaGrange – Financial Management (2023M-139)
… – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear financial … Determine whether the Town of LaGrange Town Board Board developed a multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… January 1, 2012 through December 31, 2014. Background The Clifton Park-Halfmoon Fire District No. 1 is a district … of the State, separate and distinct from the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is … Clifton ParkHalfmoon Fire District No 1 Length of Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mTown of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… of Penfield (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility. Specifically: 27 … of Penfield Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… such as doors with slower closing speeds. 33 at the Courthouse, such as accessible entrances to restrooms and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… operations to ensure that assets were safeguarded for the period January 1, 2014 through April 27, 2015. … reconciliations, but did not present them to the Board for review. The Board did not complete an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Humphrey Fire District – Financial Controls (2014M-37)
… January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of Humphrey, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37