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Town of Newfane – Supervisor's Financial Records (2017M-7)

… to review the Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $5.8 million. Key Findings The … tax payment totaling $3,365 was returned by the bank for insufficient funds but was not relevied and remains …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7

Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)

… did not ensure applicants provided documentation required to grant an exemption or maintain the documentation. Of the … million lacked one or more pieces of documentation needed to verify eligibility and the Assessor’s exemption … before granting exemptions, retain documentation to support eligibility and periodically verify that those …

https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66

Village of Herkimer - Water and Sewer Financial Operations (2019M-102)

… action. Appendix B includes our comment on an issue raised in the Village’s response letter. … Determine whether Village …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

The New Interdisciplinary School – Compliance With the Reimbursable Cost Manual

… not-for-profit special education provider located in Suffolk County, New York. NIS provides preschool special … June 30, 2015, NIS reported approximately $11.6 million in reimbursable costs on its CFRs for the five rate-based … years ended June 30, 2014 and 2015, we identified $119,752 in ineligible costs that NIS reported on its CFRs for the …

https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manual

Montezuma Fire District No. 1 - Board Oversight (2018M-54)

… adopting and implementing written policies and procedures for financial recording and monitor the District’s financial … submits all financial records and reports to the Board for audit. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54

Locust Valley Central School District – Competitive Quotes (2016M-131)

… The Locust Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131

Town of Bainbridge – Financial Management (2016M-332)

… 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332

Use of Foreign Fire Insurance Tax Money (2017-MS-5)

… report - pdf] We also released four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent Fund (Buffalo TPF) [pdf] …

https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5

Springbrook NY, Inc. – Compliance With the Reimbursable Cost Manual

… among other programs, preschool special education services to children with disabilities who are between three … and five years of age. Springbrook is reimbursed for these services through rates set by SED. The reimbursement rates …

https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manual

Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)

… the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 active members were inadequate to …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasing

Dryden Central School District – Information Technology (2020M-106)

… complete report - pdf ] Audit Objective Determine whether the Dryden Central School District’s (District) Board of … information (PPSI) from abuse or loss. Key Findings The Board and District officials did not adequately safeguard … written contracts with all IT service providers. In 2018, the District was the victim of a ransomware attack. The …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

Hughsonville Fire Company – Financial Activities (2014M-201)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight over the Company’s … Board of Trustees, provides volunteer manpower to operate the fire equipment and fire house owned by the … totaling $10,515 had no supporting documentation to identify their purpose and checks totaling $52,976 had no …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201

Town of Lindley – Financial Management (2012M-226)

… of the reserves, reestablish the reserves in conformance with General Municipal Law. … Town of Lindley Financial …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226

City of Rye – Boat Basin Fund (2013M-289)

… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289

Campbell-Savona Central School District – Financial Condition (2015M-42)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … budgets that include the District’s actual needs, based on available current information and historical data and make …

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42

Franklinville Joint Fire District – Claims Processing (2017M-141)

… Purpose of Audit The purpose of our audit was to examine the District’s claims processing procedures for … distinct and separate from the Town of Franklinville in Cattaraugus County. The District is governed by an elected … for 2017 total $349,000. Key Findings The Board has not adopted a written claims processing policy. The Chief and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141

Arkport Central School District – Network Access Controls (2021M-162)

… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162

Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)

… (IT) assets. Key Findings District officials did not establish adequate controls over IT assets. The Board did … training for employees who use District IT assets. In addition, sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations The Board should: Adopt …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology