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South Glens Falls Central School District – Access Rights (2012M-257)
… Purpose of Audit The purpose of our audit was to determine whether employees had appropriate access rights to the District’s financial system for the period July 1, … by individual employees’ job duties. District officials have not implemented access controls to ensure proper …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Holland Patent Central School District – Fuel Inventory (2023M-141)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user accounts … District District officials safeguarded and accounted for fuel inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Dolgeville Central School District – Fuel Monitoring (2023M-175)
… measured readings immediately before and after diesel fuel deliveries. Review diesel and gasoline fuel usage to help …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Albany County – Sexual Harassment Prevention Training (S9-23-05)
… action. Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The Supervisor maintained two accounting systems for the Town's funds that were not set up to properly account …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Ithaca – Information Technology (2017M-52)
… 22, 2016. Background The Town of Ithaca is located in Tompkins County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase invoice and/or asset list …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… did not properly record all financial transactions in the accounting records or prepare required annual reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mTown of Lake Luzerne – Procurement (2022M-95)
… Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… . For the 2021 calendar year, we found the District could have saved $73,966 if it had more cost-effective buyout …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Middleburgh – Claims Audit Process (2023M-56)
… of Middleburgh (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes. From …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Purpose of Audit The purpose of our audit was to review the Village’s claims processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Saratoga County – County Bridge Maintenance (S9-13-7)
… The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained … and a consistent level of funding for bridge maintenance, repairs, and replacements. The County does not track maintenance and repairs by bridge, which could make it more difficult to …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… complete report - pdf] Audit Objective Determine whether the Yorkshire-Pioneer Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended … Determine whether the YorkshirePioneer Central School District District used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Quaker Street Fire District – Board Oversight (2021M-96)
… complied with the procurement policy and claims were for a proper District purpose or adequately supported. … filed timely. The Board: Did not obtain quotes or bids for two purchases totaling $27,058, as required by their …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… reviewed totaling $110,469, 74 totaling $27,334 did not have adequate supporting documentation. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesNew Rochelle City School District – Information Technology (2021M-142)
… the vendor. Key Recommendations Develop written procedures for managing network access that include periodically … disable any deemed unnecessary and periodically review for necessity and appropriateness. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Long Lake Central School District – Capital Project (2021M-183)
… complete report - pdf ] Audit Objective Determine whether Long Lake Central School District (District) officials … Determine whether Long Lake Central School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165