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Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… The Treasurer did not maintain custody and control of her signature stamp and check signatory policies were not … records. Ensure the Treasurer maintains custody of her signature stamp and that bank account signature cards comply with Library policy. Establish and …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Village of Millbrook - Financial Operations and Procurement (2018M-135)
… Findings Village officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts that are not for Village purposes. Village officials did not seek competition for 15 professional service providers paid almost $1.3 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Harpursville Central School District - Financial Condition (2018M-120)
… that planned to use $1.6 million of general fund balance and certain reserve funds to finance operating expenditures. … a result, the District used $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to … by considering historical trends, resulting in expenditure and revenue variances of 3 percent and 1 percent, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Webster Central School District - Financial Condition (2018M-109)
… Webster Central School District Financial Condition 2018M109 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Putnam Central School District – Fund Balance Management (2020M-27)
… general fund balance. Key Findings District officials need to improve budgeting practices to more effectively manage fund balance. Specifically, the … surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27City of Middletown - Information Technology (2018M-235)
… complete report - pdf] Audit Objective Determine whether City officials ensured the City’s Information Technology (IT) systems were adequately … against unauthorized use, access and loss. Key Findings City officials did not develop adequate IT policies or … Determine whether City officials ensured the Citys Information Technology IT …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… with those specified on the applications and used in the cost-benefit analysis. Continue to compare the actual … IDA officials disagreed with how we presented the findings in the report. Appendix C includes our comments on the issues raised in the IDA’s response letter. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectCity of Middletown – Payroll and Leave Benefits (2024M-26)
… time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Southampton Union Free School District – Financial Management (2024M-43)
… Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage fund … Free School District District Board of Education Board and officials effectively managed fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… January 1, 2012 through March 17, 2014. Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga County. The Town contracts with the Department, … Ira Volunteer Fire Department Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mTown of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… taking additional steps to increase physical accessibility for the 13 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… of Trenton (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at the Town Municipal … Town of Trenton Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… components (components) we reviewed, we identified 30 components (9 percent) where City officials could consider … Specifically: 14 components at City Hall, such as accessible handles on interior office doors. Nine components … Code Enforcement service counter and call buttons at an accessible height. Three components at the Police Station, …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if the Company provided adequate oversight of financial operations for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Purpose of Audit The purpose of our audit was to review the Authority’s process over water … which is governed by an appointed five-member Board of Directors, was established by the State Legislature to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… to determine whether Authority officials procured goods and services in accordance with the procurement policy and applicable statutes and whether Authority officials ensured that the Information … Poughkeepsie Housing Authority Procurement and Information Technology Controls 2017M222 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyVillage of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2015 through August 1, 2017. Background The Village of Blasdell is located in the Town of Hamburg in Erie County. … Village of Blasdell Purchasing 2017M195 …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Town of Marbletown – Financial and Capital Planning (2017M-234)
… of vehicles and equipment, infrastructure or the aging highway garage. The Board has not adopted an adequate fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234East Islip Public Library – Cash Receipts (2017M-223)
… properly collected, recorded and deposited cash receipts for the period July 1, 2015 through June 30, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $4 million. … whom payment was received, and the form (i.e., cash or check) in which receipts are received, are maintained. Ensure …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Columbia-Greene Community College – Information Technology (2017M-213)
… Purpose of Audit The purpose of our audit was to determine if College … Information Technology system was adequately secured and protected against unauthorized use, access and loss for the period September 1, 2015 through July 31, …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213