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Horseheads Central School District – Network Access Controls (2021M-127)

… number of generic accounts. Did not provide IT security awareness training to employees. Key Recommendations … that officials and employees receive adequate IT security awareness training. District officials partially agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127

Village of Bemus Point – Clerk-Treasurer (2022M-38)

… deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, …

https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38

Liberty Central School District – Information Technology (2022M-73)

… School District (District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings The Board and District officials did not adequately safeguard … Central School DistrictDistrict Board of Education Board and District officials adequately safeguarded computerized …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73

Windsor Central School District – Fuel Controls (2022M-133)

… diesel fuel stored in the District’s 10,000-gallon storage tank. Without adequate controls over fuel, the District’s … and purchases and secure fuel credit cards and diesel fuel tank. District officials generally agreed with the findings …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133

Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)

… records to safeguard unused information technology (IT) assets. Key Findings District officials did not maintain … and accurate inventory records to safeguard unused IT assets. Officials did not maintain IT asset inventory records and, as a result, were unable to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2

Prattsburgh Central School District – Financial Management (2020M-108)

… [ read complete report - pdf ] Audit Objective Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials adequately managed the District’s financial condition. Key Findings The Board … Determine if the Board of Education Board and Prattsburgh Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108

Town of Delhi – Pool Project Donations and Disbursements (2020M-105)

… the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the … it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The Town Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

… procured, properly approved, adequately supported and for District purposes. Key Findings District officials did … or provide documentation that competition was sought for 11 totaling $133,567. The District may have saved about $7,100 for meals and lodging if the United States General Service …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… approximately $133,000 did not have their current value, salvage value or replacement cost recorded. 76 capital assets …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital

Brushton-Moira Central School District – Tuition Billing (2023M-158)

… oversight of the officials who prepared the tuition bills. Establish adequate procedures to ensure tuition bills were prepared, accurately calculated and issued to the … care billings and establish procedures to ensure tuition bills are prepared, accurately calculated and issued for all …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158

Village of Afton – Claims Auditing and Disbursements (2023M-177)

… anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …

https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177

Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)

… required annual audits were completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report … was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182

Town of Throop – Highway Department (2021M-115)

… ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115

Village of Stamford – Claims Audit (2022M-197)

… made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … audit of claims. Ensure that Village personnel involved in the procurement process are aware of, and comply with, …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197

West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)

… as auditing all claims and reviewing bank statements and canceled check images. Key Recommendations Amend the bylaws … with the bylaws and policies. Review bank statements and canceled check images. Audit all claims and ensure they have …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cash

Town of Tompkins Fire District – Board Oversight (2023M-33)

… Ensure the Treasurer filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 … late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

South Kortright Central School District – Claims Audit (2023M-69)

… with New York State Education Law Section 1709 (20-a) when it appointed the Clerk of the Board as the deputy claims auditor. The claims auditor and deputy claims auditor, as … $20,834 were approved without documentation to verify compliance with the District’s procurement policy. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69

Evergreen Charter School – Credit Card Purchases (2024M-143)

… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases were not always properly approved and/or … to show they were for a proper School purpose. When credit card charges are not properly approved or adequately …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143