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Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)

… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water and sewer funds for the period June 1, …

https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334

Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

Lynbrook Union Free School District – Purchasing (2022M-17)

… were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing agent: Approved …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17

Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185

St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)

… whether the St. Lawrence County Industrial Development Agency (SLCIDA) Board appropriately evaluated projects before … projects we reviewed before approval or verify actual employment results for one of the 10 projects after approval. … Key Recommendations Develop procedures to ensure current employment information provided in project applications is …

https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoring

Village of Islandia – Information Technology (2021M-100)

… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information … computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness … provide the opportunity for employees to receive this type of training. Sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

Cincinnatus Central School District – Procurement (2021M-111)

… during the 17-month audit period. Except for their CPA firm, officials used these 10 professional service providers on average for 11 years each, including a legal firm used for 23 years, without seeking any competition to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111

Town of New Lisbon – Financial Oversight (2013M-12)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 … annual audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed by law. Provide …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12

Franklin County Probation Department – Restitution Payments (S9-20-13)

… report - pdf] Audit Objective Determine whether the Franklin County (County) Probation Department (Department) officials … they will take corrective action. … Determine whether the Franklin County County Probation Department Department …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Chenango County Probation Department – Restitution Payments (S9-20-3)

… - pdf ] Audit Objective Determine whether the Chenango County (County) Probation Department (Department) officials enforced restitution … to enforce and monitor restitution obligations. Six of the 20 restitution orders reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Town of North East – Internal Controls Over Information Technology (2013M-31)

… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately 3,500. The elected Town Board … $1 million. Key Findings The Board does not have a written agreement with one of the Town’s IT service …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… - pdf ] Audit Objective Determine whether the Saratoga County (County) Probation Department (Department) officials enforced restitution … and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… - pdf ] Audit Objective Determine whether the Rensselaer County (County) Probation Department (Department) officials enforced restitution … to enforce and monitor restitution obligations. 13 of 28 restitution orders reviewed had uncollected payments …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the South …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… agreed with our recommendations and indicated they have begun and will continue to take corrective action. … …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)

… Cooperative Educational Services maintains a main campus in the Village of Spencerport, Monroe County, and satellite … applications installed on the BOCES’ computers were not business-related or academic-related, which is inconsistent …

https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015m

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… and implement a comprehensive computer use policy, which should be provided to all personnel, and a breach …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)

… Purpose of Audit The purpose of our audit was to determine whether certain Service Center field employees … personnel monitor the work performed by IT vendors to ensure that the work meets contractual requirements and provides a benefit to the District and taxpayers. … Buffalo City School District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center