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Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

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

… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …

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

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, Establish controls to address the …

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

Town of Lincoln - Disbursements (2022M-198)

… approve claims prior to payment when required and ensure all claims include adequate support before approving them. …

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

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… Charter School of Rochester (School) officials ensured network and financial software access controls were adequate. … Key Findings School officials did not ensure that network and financial software access controls were adequate. … we found that: Fourteen percent or 10 of the School’s network user accounts were not needed. Unneeded network user …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… (District) officials adequately managed nonstudent network user accounts and developed and adopted an … Key Findings District officials did not adequately manage network user accounts or develop and adopt an IT contingency … Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no longer needed . Unneeded …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

City of Salamanca – City Comptroller’s Financial Reports (2023M-97)

… Discontinue the improper accounting practices put in place by the former Comptroller and accurately record …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97

Village of Atlantic Beach - Cash Disbursement (2018M-253)

… cash disbursements were properly supported, audited and for valid purposes. Key Findings The Board did not audit … obtained the required number of bids, quotes or request for proposals (RFPs) for seven purchases totaling $102,494, as required by the … cash disbursements were properly supported audited and for valid purposes …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253

Village of Owego - Board Oversight and Financial Operations (2018M-101)

… bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the …

https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101

Village of Fort Plain – Leave Benefits (2020M-101)

… complete report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate control over employee leave time. Key Findings Village officials did not establish appropriate controls over … Determine whether Village of Fort Plain Village officials established …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

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

… adopted required policies and completed required training. Key Findings The Board did not adequately monitor … 176-e which requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed the required training and three Board members completed the training …

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

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