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Thousand Islands Central School District – Financial Management (2022M-201)

… – pdf] Audit Objective Determine whether the Thousand Islands Central School District (District) Board of Education … audit school district Thousand Islands …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201

Rush Fire District – Internal Controls Over Financial Operations (2013M-255)

… operations for the period January 1, 2012, through August 27, 2013. Background The Rush Fire District, located in … operations for the period January 1 2012 through August 27 …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255

Town of Sheridan – Disbursements (2023M-101)

… and 50 totaling $27,124 were not for a Town purpose. The Highway Superintendent and a highway employee were paid $12,858 more than the Board … the Town Supervisor’s (Supervisor’s) financial duties and act as a bookkeeper, which is an incompatible position or …

https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101

Woodbourne Fire District – Board Oversight (2023M-98)

… reports to the Board. Perform a thorough audit of all claims prior to payment. Adopt realistic budgets or … reports. Adopt realistic budgets and properly audit all claims prior to payment. Develop and adopt financial … B includes our comments on issues that were raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)

… door opening at least 32 inches wide. 18 components at the Senior Center, such as signs identifying van accessible parking spaces and grab bars mounted to the … aisles at the accessible parking spaces, signs identifying van accessible parking spaces, restroom doors that open with …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …

https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

Village of Skaneateles – Claims Auditing (2024M-68)

… expenditures, the Village Board (Board) did not audit all claims before payment. Additionally, some claims were not … could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …

https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68

Village of Lake George – Records and Reports (2024M-82)

… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, … did not properly fulfill their responsibilities of maintaining complete, accurate and timely records, and the Board did not provide adequate oversight of the maintenance of the accounting records. As a result, …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Oakfield-Alabama Central School District – Procurement (2024M-103)

… contract, as required. Obtain competitive pricing for 26 purchases and public works contracts totaling $107,441. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103

Charter School of Educational Excellence – Information Technology (2023M-174)

… complete report – pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)

… card charges were properly approved, supported and for appropriate District purposes. Key Findings District … it could not be determined whether all charges were for appropriate District purposes. Additionally, officials … were not properly approved. 82 charges totaling $6,199 for the Facilities and Transportation Departments were not …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0

Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)

… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period January 1, …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and

Fine Fire District – Board Oversight (2023M-81)

… report – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately monitored … audit fine fire district …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)

… are safeguarded for the period January 1, 2012 through November 27, 2013. Background The Ischua Fire District is a … cancelled checks (or check images) and did not prepare monthly bank reconciliations to determine whether any … provide cancelled checks or check images. Prepare monthly bank reconciliations and the Board should review them …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367

Monroe County – Golf Course Contract Management (2014M-111)

… the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 … Monroe County Golf Course Contract Management 2014M111 …

https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… review and update them. Consider whether penalty and fee schedules should be amended so that the Department can …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)

… Adopt policies and procedures for unpaid accounts, daily cash register reconciliation and approval of …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations

Town of Smithtown – Departmental Operations (2017M-66)

… the Highway Department nor Parks Department maintained records for 10,636 gallons of diesel fuel or 11,329 gallons … tanks, and the Parks Department did not keep adequate records showing the amount of fuel used to fill mobile … Parks Department staff did not maintain any inventory records for parking permits. Officials did not have written …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66