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Lowville Academy and Central School District – Financial Condition (2015M-220)
… our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. … used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … and capital plans to address how they will use wind power revenues. District officials have been using reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mTown of Western - Supervisor’s Records and Reports (2022M-184)
… has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 45 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 37 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Central Valley Central School District – IT Asset Management (S9-22-7)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 8 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Walton Central School District – IT Asset Management (S9-22-24)
… As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Newfield Central School District – IT Asset Management (S9-22-17)
… 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 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Copiague Fire District – Cash Disbursements (2019M-225)
… and cash disbursements were adequately supported and for legitimate District purposes. Key Findings The Board did … paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 were deposited between one … to those authorized by law and ensure they are presented for audit at the next regular Board meeting. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225East Hampton Housing Authority – Board Oversight (2017M-33)
… the Town of East Hampton in Suffolk County and is governed by an appointed five-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… yard and be profitable. The Board decided this was not in County residents’ best interest due to cost and environmental factors. A lack of investment in the County’s infrastructure and economic development, and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaWayne County Probation Department – Restitution Payments (S9-20-6)
Determine whether the Wayne County County Probation Department Department officials enforced restitution orders notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
Determine whether the Suffolk County County Probation Department Department officials enforced restitution orders notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed by an elected seven-member … for determining accountability over cash receipts recorded in the system or the cash register and stated that one …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Town of Queensbury – Justice Court (S9-14-2)
Town of Queensbury Justice Court S9142
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Fonda-Fultonville Central School District – Payroll (2015M-118)
… District officials did not review the direct deposit upload document or compare this document with the certified payrolls. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the … 1, 2015 through September 30, 2016. Background The Town of Dover is located in Dutchess County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413OnTECH Charter High School - Information Technology (2023M-71)
… were communicated confidentially to officials, the Board of Trustees (Board) and officials did not: Adequately manage … Policy (AUP). As a result, there is an increased the risk of School computers being exposed to malicious software. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Town of Glen - Water and Sewer Operations (2023M-167)
… [read complete report – pdf] Audit Objective Determine whether the Town of Glen … mathematical errors totaling $30,258 and did not record customer payments in a timely manner and accurately. The … Clerk made 12 unsupported adjustments totaling $1,981 to 4 customer accounts without any review or approval. The …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… a population of approximately 350. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… 17 schools with approximately 19,300 students, is governed by an elected seven-member Board of Education. Budgeted … reserve and overfunded the retirement contribution reserve by $4.3 million. The Board did not hire the most qualified … candidate for the Superintendent position as required by its own policy. Key Recommendations Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… and other participating school districts, is governed by a seven-member Board of Education elected by the boards of the component districts. For the 2014-15 … for and report programs supported in whole or in part by specific revenue sources, totaled approximately $19.3 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188