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Town of Rutland – Water and Sewer Charges (2025M-30)
… – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water and … Determine whether the Town of Rutland Town Town Clerk Clerk properly billed water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… monitor or control overtime costs of WTP employees. As a result, water customers may have been unnecessarily … costs associated with pensionable overtime earnings. For the period June 1, 2021 through November 22, 2024, we … $1.1 million. The current Chief Water Operator accounted for the majority of the non-weekend overtime hours and 63 …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 1, 2014 through July 31, 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis … of Denmark, Champion, Harrisburg and Pinckney to provide fire protection services, is governed by an elected 13-member … Copenhagen Fire Department Controls Over Financial Activities 2015M270 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 through April 28, 2014. … the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was … amended in 1906. The Association is governed by a nine-member Board of Directors that elects the President, …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxErie County Probation Department – Restitution Payments (S9-20-11)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order, or … officials enforced restitution orders notified the court when a probationer violated the court order and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11City of Little Falls – Financial Condition (2021M-54)
… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andLe Roy Central School District – Reserve Funds (2022M-110)
… pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education (Board) and … Determine whether the Le Roy Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… – pdf] Audit Objective Determine whether Starpoint Central School District (District) officials adequately secured access to the network and properly managed user permissions to the financial and student information applications. Key Findings District … Determine whether Starpoint Central School District District officials adequately secured access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… officials properly planned and managed the 2014 building renovation project. Key Findings The Board and District officials did not properly plan and manage the renovation project . Officials: Borrowed $2 million more … officials properly planned and managed the 2014 building renovation project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… and/or the District’s purchasing policy and procedures for 65 percent of the purchases we reviewed totaling … not ask for and was not provided with monthly warrants (a list of audited claims) and was not properly overseeing the … and the District’s policy and procedures and that a proper claims audit is conducted prior to paying claims. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mEast Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… and 111 disbursements totaling $19,650 were made by debit card, circumventing the ability to be audited and approved … audit and approval of bills and discontinue the use of debit cards. Department officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesCopiague Union Free School District - Information Technology (2023M-150)
… job functions. Provide IT security awareness and data privacy training annually to all officials and employees with … accounts and access for necessity. Provide periodic data privacy and IT security and awareness training to officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150OnTECH Charter High School - Information Technology (2023M-71)
… (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings … ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In addition to … IT systems were adequately secured and protected against unauthorized use access and loss …
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)
… or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for accuracy. …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Airmont – Claims Auditing (2024M-1)
… – pdf] Audit Objective Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were … documentation to ensure they were appropriate. One member of the Village Board would not respond to our emails. We … Determine whether the Village of Airmont Village Board of Trustees Board audited claims to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Mechanicville City School District – IT Asset Management (S9-22-16)
… percent of the sampled assets were not properly accounted for. Specifically: Four desktops ($535 each) and one … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Newfield Central School District – IT Asset Management (S9-22-17)
… in IT assets has been appropriately spent or safeguarded. Of the 41 IT assets we selected to confirm their location and … IT assets selected to confirm were inventoried, 25 percent of the sampled assets were not properly accounted for. … were not inventoried, and one Chromebook (estimated cost of $288 based on similar purchases) could not be located but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Norwich City School District – IT Asset Management (S9-22-18)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … they did not appropriately track or maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18