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Brocton Central School District – Claims Audit (2023M-15)

… that improper or unsupported payments could have been made and may not have been detected and corrected. Had the Board of Education (Board) provided … written policies to define the claims auditor’s duties and provide this guidance and the District’s procurement …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

South Seneca Central School District – Online Banking (2021M-164)

… the employees involved in online banking received Internet security awareness training. Key Recommendations Discontinue …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164

Town of Corning – Procurement (2020M-93)

… and services. Key Findings Town officials did not always seek competition, as required, when purchasing goods or …

https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93

City of Johnstown – Information Technology (2020M-127)

… user accounts were disabled. Have a written contract or service level agreement (SLA) with the IT service provider to define responsibilities. Develop or adopt a …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127

Fishers Fire District – Financial Condition (2021M-128)

… corrective action. Appendix B includes our comment on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128

Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)

… van accessible parking spaces. 25 components at the Senior Center, such as accessible parking spaces with access aisles. … at accessible entrances. Three components at the Recycling Center, such as adequate clearance on the latch side of doors …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30

Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)

… to sign and certify the accuracy of the hours reported on their time cards. Key Recommendations Ensure that all …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49

IX.7.B Funds Distribution – IX. Federal Grants

… For additional information on Funds Distribution, see Chapter XIX, Section 6.B for ESA On-Boarding Agencies and Chapter XIX, Section 6.C for Non-ESA …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distribution

South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)

… the period July 1, 2011 to April 30, 2013. Background The South Colonie Central School District is located in the Towns … South Colonie Central School District Internal Controls Over …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeeping

Town of Davenport – Financial Operations (2013M-62)

… 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected … Key Findings We identified discrepancies totaling $4,800 in the Supervisor’s cash receipt records, and found that the … for audit and approval and that all such claims appear on an abstract. Ensure that the Supervisor provides complete, …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62

Delaware County – Court and Trust Funds (2022-C&T-2)

The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 through March 24 2022

https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2

Caledonia-Mumford Central School District – Financial Management (2024M-101)

… increased the unemployment reserve to $888,580 as of June 30, 2023, a 310 percent increase over the three years and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101

Dutchess County Industrial Development Agency – Management Practices (2013M-251)

… Job creation was less than the agreed-upon amount by 1,398 jobs. Six of these 10 companies will receive tax exemption … their contracts, in part, because of their plan to create jobs in Dutchess County. Therefore, taxpayers may not be … $14,351,627 were not reported on the Public Authorities Reporting Information System report. Furthermore, two …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-management

Charlotte Valley Central School District – Financial Condition (2013M-232)

… the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central School District is located in seven … Charlotte Valley Central School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232

Regional State Park Police Plan – Regional State Park Police Plan

… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1867