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Chittenango Central School District – Information Technology (2023M-155)

… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… records and established adequate controls over network user accounts. Key Findings District officials did not … records or establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses … we tested were not located. Adequately manage network user accounts. Sixty-five network user accounts were not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets

Silver Creek Central School District – Financial Management (2022M-153)

… the Silver Creek Central School District (District) Board of Education (Board) and District officials properly managed … by $6.7 million and appropriated $2.7 million of fund balance and reserve funds that were not needed to … the swing in operational results totaled $9.7 million. As of June 30, 2021, maintained a surplus fund balance that …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153

Montauk Union Free School District – Information Technology (2022M-137)

… officials secured access to the network and financial application and developed an information technology (IT) … District officials restricted access to the financial application, they did not adequately secure access to the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137

Town of Western - Supervisor’s Records and Reports (2022M-184)

Determine whether the Town of Western Town Supervisor maintained complete accurate and timely financial records and reports

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184

Afton Central School District – Fund Balance Management (2023M-18)

… Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they levied more taxes than needed to … by an average of $1.1 million or 7 percent. Surplus fund balance exceeded the 4 percent statutory limit in each of the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18

Scio Central School District – Capital Assets (2024M-45)

… listed. Although required annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and former Business Administrator (Administrator), while familiar with … asset policy and procedures. Conduct an annual physical inventory of capital assets. District officials agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Brentwood Union Free School District – Information Technology (2023M-83)

… report – pdf] Audit Objective Determine whether the Brentwood Union Free School District (District) Board of … audit school brentwood …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83

Andover Central School District - Financial Management (2018M-145)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145

City of New Rochelle - Elevator Inspections (2018M-62)

… by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as … ensured that elevators were inspected as required by code or local law as applicable …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62

White Plains City School District – Financial Management (2020M-71)

… Adopt annual budgets that contain reasonable estimates for expenditures, revenues and the amounts to be transferred …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71

Town of Patterson – Justice Court Operations (2020M-63)

… to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly reported to …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63

City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)

… 97 components at City Hall, such as signs identifying van accessible parking spaces, properly sloped access ramps, … an operating width of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as accessible parking spaces with signs and marked access …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38

Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)

… 48 components at the Town Hall, such as at least one van accessible parking space and an accessible route with … components at the Animal Shelter, including at least one van accessible parking space and mats with secured edges at …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45

Wallace Volunteer Fire Department – Board Oversight (2024M-125)

… Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings The Department officers (Officers) and members did not enforce … Determine whether the Wallace Volunteer Fire Department Inc Department officers and members provided …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125

Port Ewen Fire District – Financial Management (2024M-157)

… financial decisions. Annually review the District’s investment policy and seek legal investment options that align with the District’s investment needs and benefit taxpayers. However, soliciting …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157

Serven Volunteer Fire Company – Board Oversight (2024M-97)

… Objective Determine whether the Serven Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of Company operations to ensure financial activities were … Determine whether the Serven Volunteer Fire Company Inc Company Board of Directors Board provided …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97

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