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Village of Albion – Water and Sewer Rents (2013M-108)
… deposited and made adjustments for water and sewer bills with only limited oversight. The Board also did not … and calibrated on a regular basis to help ensure that bills, especially those for the Village’s largest customers …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Horseheads Central School District – Network Access Controls (2021M-127)
… secure. Officials: Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter into a … if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… District officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July … Findings In 2015 three firefighters received one year of service credit and a defined contribution of $700 each to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditEastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… individuals. In addition to sensitive information technology (IT) control weaknesses that were confidentially …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mLatham Fire Department – Length of Service Awards Program (2016M-279)
… County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive Committee. … an adequate recordkeeping system for the LOSAP attendance records and has not established procedures to ensure the information is organized and accurately recorded. The Committee did not establish an organized …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Unified Court System Bulletin No. UCS-77
… Term Care. Affected Employees Employees in Bargaining Unit DR, represented by Court Officers Benevolent Association of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-77-change-eligibility-madison-planning-group-program-certainTown of Stafford - Procurement (2018M-134)
… Determine whether the Town used a competitive process to procure goods and services. Key Findings The Board has not … for the purchase of goods and services not subject to competitive bidding and consider lowering the amounts to encourage competition. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance … year were approximately $38 million, funded primarily with real property taxes. Key Findings Over the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mHartford Central School District – Cafeteria Collections (2018M-10)
Hartford Central School District Cafeteria Collections 2018M10
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… access, lost data, and inability to recover from a network disruption. We confidentially communicated … use of two central network management tools for over 10 years has created security concerns due to lack of … but indicated that they will initiate corrective action. Appendix B includes our comments on certain issues officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationJohnsburg Central School District – Payroll (2014M-174)
Johnsburg Central School District Payroll 2014M174
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Former West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… The former Deputy Clerk-Treasurer of the Village of West Carthage, Kaytlin Ennis, was arraigned yesterday afternoon for allegedly stealing over $3,000 from … in conducting this arrest.” Ennis began working for West Carthage in October 2018 as Deputy Clerk-Treasurer and …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageTown of Thompson - Board Oversight (2018M-69)
… and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not … Comptroller’s duties and ensure that proper controls were in place over cash receipts and disbursements. The … agreed with our recommendations and indicated they are in the process of implementing corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… prior to over-expending budget lines. While the credit card policy includes documentation requirements and … oversight controls. The policy does not define how many credit card accounts may be established, limit the number of credit cards to be issued, address to whom the cards may be …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Hancock Fire Department - Financial Operations (2018M-236)
… Board should require more support for collections, such as tickets or receipts. The finance committee should audit the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Islip Fire District – Financial Condition (2020M-25)
… Determine if the Board and District officials effectively monitor the District’s financial condition by ensuring that … reasonable. Key Findings The Board: Did not effectively monitor expenditures and fund balance. As a result, the … budgets. Key Recommendations Review financial reports to monitor available appropriations and fund balance. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Walton Fire Department – Financial Operations (2017M-242)
… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of financial activities to ensure that resources were properly safeguarded for the … and provides fire protection and other emergency services to the Walton Fire District residents. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Great Neck Union Free School District – Fuel (2016M-82)
… for the 2015-16 fiscal year totaled approximately $216 million. Key Findings The Board did not adopt a policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… January 1, 2011 to August 6, 2013. Background The Afton Hose Company Emergency Squad, Inc. is a volunteer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financial