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Monsey Fire District – Board Oversight (2020M-62)

… since 2012, and the length of service awards program (LOSAP) that started in 1990 was never audited. Key … annual independent audit of the District’s financial and LOSAP records. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62

Hudson Housing Authority – Information Technology (2019M-224)

… against unauthorized use, access and loss. Key Findings The Board did not adopt an acceptable use policy. Officials did not provide IT security awareness training. The Authority did not have adequate online banking … review and update routinely or when significant changes in the environment occur. Create and maintain service level …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224

Edmeston Central School District - Fund Balance (2020M-1)

… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1

Walton Central School District - Fund Balance (2019M-209)

… Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… including payroll. Key Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and … reported, we found the following weaknesses: The Board did not require pre-numbered duplicate receipts or cancelled …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

Medina Central School District - Tax Collection (2019M-151)

Determine whether the Tax Collector Collector received recorded deposited and reported real property tax collections in an accurate and timely manner

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151

Cuba-Rushford Central School District - Financial Management (2020M-7)

… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings The Board and District officials overestimated appropriations … and was 12 percent of 2019-20 appropriations, exceeding the 4 percent statutory limit by approximately $1.9 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7

Monticello Central School District - Fund Balance Management (2020M-2)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2

Town of Patterson - Information Technology (2020M-37)

… defines the roles and responsibilities of each party and addresses confidentiality and protection of …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37

Mount Markham Central School District – Financial Management (2020M-39)

… Findings District officials could improve their management of the District’s fund balance and reserves. Officials overestimated appropriations by an average of $1.4 million (5.6 percent) from 2016-17 through 2018-19. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… and travel expenditures were properly approved, supported by adequate documentation and a proper use of District money. Key Findings The Board and District officials could not demonstrate whether … and travel expenditures were properly approved supported by adequate documentation and a proper use of District money …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60

Honeoye Central School District - Information Technology (2019M-9)

… - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s information technology (IT) assets. Key Findings The Board and District officials have not adopted adequate security … Determine whether the Board and District officials effectively managed the Districts …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9

City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)

… accessible lavatories. 21 components at the Cohoes Public Library (Library), such as access aisles in accessible parking spaces. …

https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26

Town 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-s9-24-39

Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)

… complete report – pdf] Audit Objective Assess whether the Town of Big Flats (Town) officials could take additional steps to increase physical accessibility to programs and services … provided at selected Town facilities. Key Findings Of the 541 applicable physical accessibility components …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37

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