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Town of Chesterfield – Town Clerk (2024M-110)

… for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare …

https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110

Greece Central School District – Procurement of Professional Services (2024M-129)

… the same attorneys since 2011, and an occupational and physical therapy provider since 2006 without seeking competition. …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024m

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained … Determine whether the Village of Riverside Village ClerkTreasurers prepared and maintained …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)

… user accounts and permissions and the review of audit trail reports. Limit user account permissions in the … Perform an independent review of transactions in the audit trail reports for the system administrator account of the … application system administrator account on the audit trail reports. Assign user account permissions based upon …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-access

Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)

… the New York State Agriculture and Markets Law (AML). As a result, consumers are at increased risk of paying more than necessary for goods and services. Specifically: Sixteen of 111 devices … did not seek reimbursement of approximately $5,600 for fuel octane testing during our 21-month audit period. Key …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2

Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)

… sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices … The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …

https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment

Contract Advisory No. 12

… development and submission, refer to the Grants Reform website . References: Additional information about …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactions

Onondaga County – Court and Trust Funds (2025-C&T-3)

… to the court and then delivered to a county’s chief fiscal officer (CFO) for safekeeping. Payments made pursuant to …

https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3

Village of Airmont – Claims Auditing (2024M-1)

… vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI rate. Six claims totaling $42,406 did not comply with …

https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1

Town of Glen - Water and Sewer Operations (2023M-167)

… totaling $30,258 and did not record customer payments in a timely manner and accurately. The Clerk made 12 … billed totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by … adjustments made to customer accounts. Record payments in a timely manner, maintain control accounts and …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167

Chittenango Central School District – Information Technology (2023M-155)

… users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware … restore, repair and/or rebuild critical IT systems or data in a timely manner. In addition to sensitive IT control weaknesses we …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… Adequate cash collection controls were not established and 48 deposits totaling $16,655 were not made in a timely …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities

Manhasset Union Free School District – IT Asset Management (S9-22-15)

… – pdf] Audit Objective Determine whether Manhasset Union Free School District (District) officials appropriately …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15

Gloversville Enlarged School District – IT Asset Management (S9-22-12)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12

Geneseo Central School District – IT Asset Management (S9-22-11)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and one printer (no cost recorded) were not inventoried. In addition, annual inventories were not conducted and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Suffolk County Probation Department – Restitution Payments (S9-20-9)

… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9

Pine Bush Central School District – IT Asset Management (S9-22-21)

… the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … Six additional Chromebooks with estimated total costs of $1,580 could not be located. Seventeen assets (16 … $14,278 were not inventoried. In addition, annual inventories were not conducted and officials did not adopt …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22