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Hyde Park Fire and Water District – Procurement (2025M-31)

… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate … services totaling $41,316 and did not request proposals for one professional service contract totaling $19,043, as … a separately incorporated Fire Department (Department) for $160,000. Key Recommendations Comply with competitive …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31

Northeastern Clinton Central School District – Payroll (2016M-76)

… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period … a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, … all. The Superintendent did not compare payroll registers to source documents when certifying payrolls. Three employees …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76

New York Mills Union Free School District – Financial Management (2016M-107)

… to review the District’s financial management practices for the period July 1, 2014 through November 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $13.5 million. … residents. Develop and adopt a multiyear financial plan for a three- to five-year period that addresses the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107

Warsaw Central School District – Financial Management (2016M-278)

… Wyoming County. The District, which operates two schools with approximately 900 students, is governed by an elected … required. Key Recommendations Develop annual budgets with realistic estimates of appropriations and appropriated … to other reserves established and maintained in compliance with statutory directives. Use available debt reserve funds …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278

Watertown City School District – Financial Condition (2016M-85)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … policy that outlines targeted funding levels and indicates when reserve balances will be used to finance related costs. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85

Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)

… The Sayville Union Free School District is located in the Town of Islip, Suffolk County. The District, which is … fund balance included in its budgets. The Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellular

Mahopac Central School District – Financial Condition (2013M-302)

… employee benefit costs due to staff reductions and lower energy costs. Additional cost savings were realized in pupil …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302

Garden City Union Free School District – IT Asset Management (2023M-161)

… invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively … the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the … The Controller should provide adequate oversight of the Treasurer’s office collections as required by the City …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place

… he has approved a $4.7 million contract with Limnes Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and Suffolk counties after the Department of Transportation (DOT) put an independent integrity monitor in place. “After our rejection of this contract in March, DOT has taken the right step by …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-place

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… written IT contingency plan or provide IT security awareness training. Key Recommendations Properly manage … IT contingency plan and provide periodic IT security awareness training. School officials agreed with our …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)

… of Education (Board) and officials properly paid part-time temporary employees (PTEs). Key Findings The Board and … audit boces erie 1 parttime temporary employee payroll …

https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payroll

Wayne Central School District – Property Disposal (2021M-161)

… 2016 transportation study conducted by an external advisory group which also made a recommendation designed to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161

Clifton Park Water Authority – Water Charges (2015M-247)

… audit was to review the Authority’s internal controls over water charges for the period January 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit corporation … Clifton Park Water Authority Water Charges 2015M247 …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… report - pdf ] Audit Objective Determine whether the Warren County Local Development Corporation (Corporation) … Determine whether the Warren County Local Development Corporation Corporation …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Fairport Public Library – Financial Management (2014M-354)

… purpose of our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. … Fairport Public Library Financial Management 2014M354 …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354

Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … 1, 2011 through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga … Village of Round Lake Budgeting Practices and Financial Condition …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26

Town of Wolcott – Financial Management (2020M-131)

… an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably … of fund balance. Did not adopt a multiyear financial and capital plan or detailed reserve plan. The Board’s ability to effectively manage the Town’s financial condition is further hampered by not requiring regular financial …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131