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Village of Margaretville - Fiscal Management (2018M-78)
… whether the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville … Village of Margaretville Fiscal Management 2018M78 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mOysterponds Union Free School District - Financial Management (2019M-217)
… to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit. Moreover, when … practice of appropriating fund balance that is not needed or used to fund operations. District officials agreed with … and indicated they had either already taken, or planned to take, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 payments totaling … fees. Key Recommendations Revise the credit card policy to address authorizations, restrictions, safeguards and … adequately supported. Discontinue allowing the credit card company to directly access the College’s bank account to …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresVillage of Port Chester - Dual Employment (2018M-91)
Determine whether certain fulltime Village employees who simultaneously worked another fulltime municipal job worked the hours the Village compensated them fo
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andCanaseraga Central School District - Financial Management (2019M-104)
… an average of $357,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… selected facilities. Specifically: 26 components at the Public Operations Center, such as signs at interior offices … where the ramp changes direction. 15 components at the Public Safety Center, such as a portion of service counters …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Hammondsport Central School District – Investment Program (2024M-63)
… $321,316 from its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Town of Bradford – Financial Management (2015M-239)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2014 through August 4, 2015. Background The Town of Bradford is located in Steuben County and has a population … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Concord Industrial Development Agency – Agency Management (2015M-61)
… Development Agency was created in 1980 to further the economic development of the Town of Concord. CIDA is governed … to initiate new projects and encourage the creation or expansion of new business, significantly affecting CIDA’s … to actively pursue new projects, encourage the creation or expansion of new businesses, identify new sources of revenue …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communitySir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… 1, 2013 through September 30, 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a … Sir William Johnson Volunteer Fire Company Inc Internal Controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalSmithtown Fire District – Capital Project (2014M-231)
Smithtown Fire District Capital Project 2014M231
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… 1, 2012 through December 31, 2013. Background The Schuyler Heights Fire District is a district corporation of the State, … Schuyler Heights Fire District Claims Processing 2014M124 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Tully Central School District – Network Access Controls (2021M-138)
… [ read complete report - pdf ] Audit Objective Determine whether Tully Central School … Key Findings District officials did not ensure that the District’s network access controls over non-student user … whether they were appropriate or needed. As a result, the District had 47 unneeded network user accounts, including …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138New Rochelle City School District – Information Technology (2021M-142)
… communicate financial application user account changes to the vendor. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142