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City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… Board of Directors (Board) approved projects that provide for net tax exemptions with appropriate and measurable goals. … The CAIDA did not monitor project performance for investment or revitalization goals. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Town of Baldwin – Claims Auditing (2023M-113)
… did not comply with the Town’s procurement policy. In addition: Twenty-three claims totaling approximately … itemized invoices. The Town may have saved approximately $1,100 had officials complied with the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. … and accounted for. Of the111 disbursements totaling $16.1 million paid during the audit period, we reviewed 11 … period. All 12 were properly allocated and represented a legitimate liability incurred by the CPF. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… deposited timely and intact, and accounted for. Of the 917 disbursements totaling $105 million paid during the audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Schenectady City School District – Math Workbook Inventory (2023M-65)
… were not aware of the large quantities of workbooks stored at the elementary schools. The District lacked an …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Village of Greene – Investment Program (2023M-112)
… of Greene (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials developed a comprehensive investment program but did not effectively … Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… included severance payments, due to concerns of potential litigation against the Town. The severance payments included … details, such as written evidence of concerns of potential litigation or a cost-benefit analysis, surrounding the …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… report – pdf] Audit Objective Determine whether the Blind Brook-Rye Union Free School District’s (District) Board … audit school blind brookrye …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersTown of Homer – Non-Payroll Disbursements (2023M-63)
… adequate oversight of non-payroll disbursements. As a result, Town officials made duplicate payments totaling … controls relating to non-payroll disbursements. As a result, checks and balances over the powers and duties of … action. Appendix B includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Town of Greig – Long-Term Planning (2023M-13)
… and capital plans or fund balance and reserve policies. As a result, the Board lacks important tools to project current … We reviewed the Town’s capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) … beyond optimal useful life had observable damage. A lack of properly functioning highway equipment contributed …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Clarendon Fire Company – Financial Activities (2023M-50)
… to record financial transactions. The Treasurer was not trained or made aware of his financial reporting duties and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… tested, officials could not locate 30 IT assets: 22 that cost about $14,000 (eight computers, four tablets and 10 … items) of unknown cost . Officials could not tell us how much they cost because the District’s inventory records were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentMexico Academy Central School District – Procurement (2023M-75)
… professional services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal … Central School District District used resources to ensure the Districts Internet connectivity meets the Federal …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Lynbrook Union Free School District – Purchasing (2022M-17)
… complete report - pdf ] Audit Objective Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding. Key Findings The purchasing agent did not ensure purchases adhered to the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Town of Urbana – Access Controls (2022M-4)
… controls to minimize the risk of data loss. Provide IT security awareness training. Adequately manage network and local user accounts and permissions. Enter into an adequate service level agreement (SLA) with the Town’s IT vendor or monitor …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… report - pdf ] Audit Objective Determine whether the Town of Decatur (Town) Board (Board) provided adequate oversight of the disbursement process. Determine whether the Town … Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… Audit Objective Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and … effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The Board and … Determine whether the Village of Nyack Parking Authoritys Authority Board of Trustees Board and …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… complete report - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and members provided … and members were not in a position to monitor and assess the Department’s financial status. We found: Adequate bylaws …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities