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Town of Windsor – Information Technology (2017M-44)

… Purpose of Audit The purpose of our audit was to review the Town’s information technology (IT) controls for … awareness training. The IT policy had not been distributed to Town officials and employees. The Town’s server is not … and retain a signed copy of the acknowledgement page to ensure the users’ understanding of the Town’s policy. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44

Village of Newport – Financial Management (2017M-12)

… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials adopted … increased $148,357 (60 percent) over the past three years to $396,383, as of May 31, 2016. Village officials have not … realistic estimates for expenditures. Develop a policy to govern the levels of fund balance the Village should …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12

Shenendehowa Central School District – Longevity Payments (2023M-165)

… Key Recommendations Establish written procedures to ensure longevity payments for employees leaving District service are calculated according to the terms of the CBAs. Ensure CBAs include language for … and have initiated, or indicated they planned to initiate corrective action. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165

Mount Markham Central School District – Reserve Funds (2016M-73)

… policy that communicates to residents why money is being set aside, the Board’s financial objectives for each reserve, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73

Southern Cayuga Central School District – Financial Management (2015M-224)

… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … District officials have generally taken appropriate action to manage the District’s financial condition. The District’s … or declining enrollment. Key Recommendations Continue to closely monitor the District’s financial condition and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224

Hendrick Hudson Central School District – Financial Condition (2013M-241)

… is governed by the Board of Education which comprises seven elected members. The District’s budgeted expenditures …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241

East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)

… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … Recommendations Ensure that employees are not authorized to have incompatible duties within the financial software. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-access

Medina Central School District – Reserve Funds (2014M-155)

… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds and selected … million. Key Findings Certain reserve funds do not adhere to statutory requirements and certain reserve funds have … for the annual budget and monitor financial activity to ensure that operations closely mirror the budget. … Medina …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155

Town of Southold – Sexual Harassment Prevention Training (S9-23-10)

… six employees or 23 percent of employees tested and 10 elected officials, did not complete the annual SHP … of the 423 total Town employees and elected officials, 10 Justice Court employees, 38 Police Department employees …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10

City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)

… Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 65 total individuals we tested (59 selected employees and all six elected officials), 14 employees or 24 percent of … the Fire Department cancelled the annual SHP Training for all 131 of its uniformed personnel, including six of the 14 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2

Town of Seneca Falls – Cash Collections (2023M-57)

… [read complete report – pdf] Audit Objective Determine whether Town of Seneca Falls (Town) … indicated they planned to initiate corrective action. … audit town seneca falls …

https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57

Village of Cambridge – Payroll (2015M-74)

… Purpose of Audit The purpose of our audit was to determine if Village officials established effective … Key Recommendations Implement compensating controls to address the lack of segregation of duties within the … Ensure that all pay rates and the compensation paid to employees are properly authorized and approved. Ensure …

https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74

Village of Monticello – Payroll (2022M-59)

… received erroneous compensation totaling $141,800. Due to unclear Board resolutions, undocumented verbal agreements … about $12,800. Key Recommendations Take immediate action to strengthen the Village’s policies and procedures for … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …

https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59

Village of Cayuga Heights – Board Oversight (2014M-292)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Village operations for the … Key Findings Accounting records are not reconciled to the bank statements. The procurement policy is outdated … bank and accounting records. Update the procurement policy to ensure that it meets the requirements of State law and …

https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292

East Quogue Union Free School District - Claims Auditing (2019M-78)

… warrants on which 70 claims totaling $988,677 were listed to indicate audit and approval. Approved 16 claims totaling … deliberate audit of each claim before authorizing payment to ensure it is accurate and properly supported, and in … with required statutes and policies. Periodically report to the Board any deficiencies noted in the claims process. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … it consisted of a comparison of the bank statement balance to the check register and did not include other items such as … as required by law. Key Recommendations Amend the bylaws to provide for adequate segregation of duties and oversight. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements

Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)

Determine whether Town of Plymouth Town officials adequately accounted for secured and properly procured fuel and motor oil inventories

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16

Fire District Information

… Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and … of Training Providers For Training Providers: Application to Get Training Course Approved [pdf] Commissioner Training … Record of Completion [pdf] Instructions for Application to Get Training Course Approved [pdf] OSC's Academy for New …

https://www.osc.ny.gov/local-government/resources/fire-district-information