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Sherburne-Earlville Central School District – Financial Management (2024M-61)
… Determine whether the Sherburne-Earlville Central School District (District) Board of Education (Board) and … Determine whether the SherburneEarlville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… report – pdf] Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) … annual audit requirement and provided adequate oversight of the Town’s financial operations, the accounting and … can help improve the completeness, accuracy and timeliness of the Town’s accounting records and reports. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. … fiscal year AFRs were prepared and filed as required by New York State General Municipal Law (GML) Section 30, or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… accurate or timely accounting records and reports. As a result, the Board of Trustees’ (Board’s) ability to make … did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… action. Appendix B includes our comments on issues raised in the Department’s response. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Scio Central School District – Capital Assets (2024M-45)
… annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Port Ewen Fire District – Financial Management (2024M-157)
… (Treasurer) maintained adequate accounting records. As a result, the Board did not have sufficient information to … options may have resulted in greater investment earnings. For example, the District’s investment earnings totaled $968, … safety, liquidity and yield – when investing available funds. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Serven Volunteer Fire Company – Board Oversight (2024M-97)
… of the Border City Hose Company (Hose Company), was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… taking additional steps to increase physical accessibility for the 171 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… the State Comptroller (OSC), the Internal Revenue Service (IRS) or the Officers and members as required, and did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… report – pdf] Audit Objective Assess whether Town of Brookhaven (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 1,022 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Uncollected Penalties (Follow-Up)
… (2013-S-27) Department of Agriculture and Markets, Dairy Inspections (2014-S-16) …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followOutstanding Violations (Follow-Up)
… Our initial report, issued on December 1, 2011 found that New York City Department of Buildings (Department) managers … corrected and continued to pose an immediate threat to life and safety. The objective of our follow-up was to assess … to provide information on any actions that are planned to address the unresolved issues discussed in this review. Other …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Chittenango Central School District – Information Technology (2023M-155)
… user account access or develop an IT contingency plan. As a result, the District’s IT system and its personal, private … Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware attack, … are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Brentwood Union Free School District – Information Technology (2023M-83)
… determined were not needed. Establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Afton Central School District – Fund Balance Management (2023M-18)
… whether the Afton Central School District (District) Board of Education (Board) and officials effectively managed fund … from fiscal years 2019-20 through 2021-22 by an average of $1.1 million or 7 percent. Surplus fund balance exceeded … $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Western - Supervisor’s Records and Reports (2022M-184)
… has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Silver Creek Central School District – Financial Management (2022M-153)
… did not effectively implement corrective actions. As a result, the Board and District officials continued to not … and appropriated $2.7 million of fund balance and reserve funds that were not needed to fund operations from 2018- 19 … agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Montauk Union Free School District – Information Technology (2022M-137)
… – pdf] Audit Objective Determine whether Montauk Union Free School District (District) officials secured access to … officials restricted access to the financial application, they did not adequately secure access to the network or … could not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137