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Town of Webb - Financial Oversight and Ambulance Services (2018M-161)

… controls. The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, which is … indicated they planned to initiate corrective action. 1 New York State General Municipal Law, Section 122-b … …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161

Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)

… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77

Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)

… Did not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

Determine whether ensured information technology IT assets were safeguarded and if District officials accurately maintained leave records

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non

Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)

… Purpose of Audit The purpose of our audit was to determine if controls were adequate to ensure that financial activity was properly recorded and … of Shelby, Orleans County, and contracts with the Town to provide fire protection services. The Company is governed …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial

Village of Homer – Purchasing and Credit Cards (2017M-112)

… that purchases be approved by the Mayor and a Trustee, or by two Trustees, prior to the purchases being made. The …

https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112

Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)

… qualify. Review data entered in the Real Property Tax System (RPTS) periodically to ensure accuracy. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66

Cold Spring Harbor Central School District – Capital Assets (2023M-37)

… Objective Determine whether Cold Spring Harbor Central School District (District) officials properly recorded, … to initiate corrective action. … audit cold spring harbor school district …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37

Village of Fayetteville – Information Technology Policies (2017M-47)

… the Department network. Village officials did not provide IT security awareness training to personnel who use IT resources. Key Recommendations Adopt policies and … employment have their access rights removed. Provide IT security awareness training. … Village of Fayetteville …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… duties relating to collecting and disbursing Village money, as well as recording those transactions and …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Binghamton City School District – Financial Condition (2013M-242)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242

Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)

… Purpose of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared economically for the … Key Findings The District is serving nutritious meals to its students and the meals are prepared economically. The …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015m

The Academy Charter School – Board Oversight (2014M-295)

… The purpose of our audit was to examine School operations in relation to the approval of contracts and review of payments to service providers for the period July 1, 2012 through May 31, 2014. Background … did not approve contracts with the School’s management company and its information technology consultant. The Board …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295

Town of Newfane – Supervisor's Financial Records (2017M-7)

… to review the Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. Background The Town of Newfane is located in Niagara County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $5.8 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7

Haldane Central School District – Information Technology (2021M-84)

… As a result, the District has an increased risk that it could lose important data and suffer serious interruption … to be used for non-administrative activities. Sensitive IT control weaknesses were communicated confidentially to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84

Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)

Determine whether the Board provided sufficient oversight of the former ClerkTreasurer

https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47

Bemus Point Central School District - Financial Management (2019M-216)

… an average of $400,000 of fund balance that was not used to finance operations. The District improperly restricted … and the amount of fund balance that will be used to fund operations. Return the improperly restricted money to the general fund. Reduce surplus fund balance to comply …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216

Mastic Beach Fire District – Cash Disbursements (2017M-38)

… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected five-member Board of Fire Commissioners. … include a detailed resolution of such audit and approval in the Board minutes. Prepare an abstract or list of checks …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38