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York Central School District – Network Access Controls (2022M-93)
… School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. Specifically: District … not comply with Board policy to ensure adequate network access control procedures were established including a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
Determine if the Supervisor adequately fulfilled his fiscal responsibilities
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Village of Spencer – Board Oversight (2017M-292)
… Town of Spencer in Tioga County. The Village is governed by an elected five-member Board of Trustees. The Village has …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Town of Lapeer – Budgeting (2024M-127)
… and adopted realistic budgets. Key Findings The Board did not develop and adopt realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent of the 2024 …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Village of Silver Creek – Capital Projects (2017M-31)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s capital projects … 1, 2015 through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in … Village of Silver Creek Capital Projects 2017M31 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… did not perform a proper audit of claims prior to payment or ensure that adequate supporting documentation was … a cash disbursement policy that prohibits distribution or signing of blank checks. Properly audit all claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… intended to be used by other agencies for employee health services. The Awarding Agency creates the contract in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsTown of Argyle – Town Clerk and Budgeting (2012M-231)
… June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231State Agencies Bulletin No. 2302
… 6 members of ERS Plan Type 87 are affected. Background: In accordance with Chapter 368 of the Laws of 2018, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2302-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2025Harborfields Central School District – Claims Processing (2016M-38)
… 2015. Background The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The … operates four schools with approximately 3,350 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Village of Harriman – Water Department Billing (2014M-311)
… Background The Village is located in the Towns of Monroe and Woodbury, Orange County, and has a population of approximately 2,400. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of Benson - Disbursements (2019M-54)
… transfers. Key Findings The Supervisor did not review and sign 379 checks totaling $375,916 and instead, allowed a …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Town of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for the period January 1, 2012 … Town of Thurman Capital Projects 2016M431 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Yates County – County Clerk Cash Receipts (2015M-223)
Yates County County Clerk Cash Receipts 2015M223
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Clarkstown Central School District – Time and Attendance Records (2017M-150)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records to track time worked for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Town of Erwin – Justice Court (2017M-266)
… is located in Steuben County. The Town maintains a Justice Court with two Town Justices. Court revenues for 2016 totaled $418,866. Key Findings The … The Justices should perform a periodic review of all Court accounting records, including reconciling cash assets …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured … Yorktown Central School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mRoosevelt Union Free School District – Competitive Procurement (2015M-234)
… the District’s procurement process for the period July 1, 2014 through June 30, 2015. Background The Roosevelt Union …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionVillage of East Rockaway – Justice Court Operations (2017M-206)
… The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206