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Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… businesses complied with their agreements. The Loan Review Committee (Committee) approved two loans that exceeded Program loan …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingFriendship Central School District – Fund Balance and Reserves (2022M-55)
… Audit Objective Determine whether the Friendship Central School District (District) Board of Education (Board) and … Determine whether the Friendship Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Jamestown City School District – Fund Balance and Reserves (2022M-97)
… report - pdf] Audit Objective Determine whether the Jamestown City School District (District) Board of Education … Determine whether the Jamestown City School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… did not provide oversight of the bookkeepers and bank reconciliations were not performed. As a result, the … current Supervisor and bookkeeper were unaware that two bank accounts existed and had $710,000 on deposit. The Town … and 2019 were inaccurate and untimely. Although an annual update document (AUD) is required to be filed each year, AUDs …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Chittenango Central School District – Information Technology (2023M-155)
… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Silver Creek Central School District – Financial Management (2022M-153)
… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of Education … Determine whether the Silver Creek Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Montauk Union Free School District – Information Technology (2022M-137)
… School District (District) officials secured access to the network and financial application and developed an … application, they did not adequately secure access to the network or develop an IT contingency plan. As a result, there is an increased risk that the network may be accessed by unauthorized individuals, data …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Town of Western - Supervisor’s Records and Reports (2022M-184)
… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Afton Central School District – Fund Balance Management (2023M-18)
… $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Scio Central School District – Capital Assets (2024M-45)
… officials maintained complete and accurate capital asset records. Key Findings District officials did not maintain complete and accurate capital asset records. As a result, of the 100 capital assets with a … salvage value or the individual assigned custody of the asset was not recorded. 38 capital assets with a total …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Brentwood Union Free School District – Information Technology (2023M-83)
… Audit Objective Determine whether the Brentwood Union Free School District (District) Board of Education (Board) and … audit school brentwood …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Andover Central School District - Financial Management (2018M-145)
Andover Central School District Financial Management 2018M145
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145City of New Rochelle - Elevator Inspections (2018M-62)
… report - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were … Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key … Determine whether City Bureau of Buildings officials ensured that elevators …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62White Plains City School District – Financial Management (2020M-71)
… Adopt annual budgets that contain reasonable estimates for expenditures, revenues and the amounts to be transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Town of Patterson – Justice Court Operations (2020M-63)
… to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly reported to … (DMV), or were not submitted to the DMV’s Scofflaw Program. Key Recommendations Review unidentified bail funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… New Rochelle (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … of New Rochelle City officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… mounted at an accessible height. Two components at the Animal Shelter, including at least one van accessible parking …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… The President had sole control of the foreign fire insurance (FFI) bank account instead of the Treasurer as … discussed. As a result, there is an increased risk of theft and waste of Department resources. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Port Ewen Fire District – Financial Management (2024M-157)
… 2019 through 2023. Adopt a written multiyear financial or capital plan. Key Recommendations Maintain adequate … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157