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Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… gasoline fuel. Key Findings Town officials did not always use competitive methods when procuring goods and services or … Review and update the procurement policy and use competitive methods when procuring goods and services, …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Town of Corning – Procurement (2020M-93)

… Appendix B includes our comment on the issue raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93

Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process

… exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the … of goods and services and the authorization of payments for those goods and services. Even though this is a … by law, have chosen to delegate their responsibility for auditing claims and have established the position of …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsible

Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)

… of our audit was to examine the District’s credit card and travel expenditures for the period January 1, 2015 through July 31, 2016. Background The Bethpage Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and emergency …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50

IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions

… Grants and public assistance includes payments to counties, cities, … towns, villages, school districts, private schools, and other local government units as well as certain financial … behalf of) individuals, unemployment insurance benefits, and nonprofit organizations. These types are payments are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistance

City of Johnstown – Information Technology (2020M-127)

… safeguarded information technology (IT) resources to ensure personal, private and sensitive information (PPSI) … City officials did not adequately safeguard IT resources to ensure PPSI was protected. The failure to protect PPSI can have significant consequences on the …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127

Fishers Fire District – Financial Condition (2021M-128)

… complete report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. … Determine whether the Board of Commissioners Board effectively managed the Fishers Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128

Henrietta Fire District – Financial Condition (2021M-27)

… complete report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial … Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

Garden City Union Free School District – IT Asset Management (2023M-161)

… As a result, officials cannot assure taxpayers that all IT assets are adequately accounted for and would be … they were inventoried. We determined that 23 percent of the assets were not properly accounted for. Specifically: … with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written policy for IT …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

North Babylon Union Free School District – Online Banking (2023M-156)

… Audit Objective Determine whether North Babylon Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Red Hook Central School District – Inventories (2023M-133)

… periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate policies and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

Pembroke Central School District - Investment Program (2023M-130)

… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130

Town of Lincoln - Disbursements (2022M-198)

… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor (Supervisor) … Determine whether the Town of Lincoln Town Town Board Board and Town Supervisor Supervisor ensured …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Village of Hunter – Financial Operations (2023M-164)

… The Board did not: Ensure Board actions were captured in the Village record and transparent to the public, …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Farmingdale Union Free School District – Payroll (2024M-22)

… and planned events, without written preapproval. Did not budget for overtime separate from other payroll expenditures. … have adequate information to properly monitor the overtime budget and expenditures. Key Recommendations Adopt a policy … preapproved in writing and properly documented. Properly budget for and monitor overtime. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations

… Approval Request Form (“Request Form”). The Guidelines summarize the process and criteria for the State …

https://www.osc.ny.gov/debt/approvals

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… officials adequately managed network user accounts and developed an information technology (IT) contingency … to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan … did not: Develop written procedures for granting, changing and disabling user access rights to the network. Perform …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

Hammond Fire District – Board Oversight (2024M-151)

… whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the … Reports (AFRs) were filed timely. Conduct an annual audit of the Secretary- Treasurer’s financial records. As a result, … reported. Furthermore, although the Board adopted a code of ethics, it did not adopt the required procurement or …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151