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Town of New Lisbon – Financial Oversight (2013M-12)
… The Clerk also performed all aspects of collecting and recording taxes and fees paid to her office. All of these …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… has not developed procedures to segregate the collecting, recording, and reconciling of School meal and field study …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Hamburg Central School District - Information Technology (2019M-10)
… Audit Objective Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for … purposes. Key Findings District officials did not provide IT cybersecurity awareness training for individuals who used District IT assets. Personal Internet use was found on computers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Niagara Falls City School District – Fuel Accountability (2015M-178)
… July 1, 2013 through May 22, 2015. Background The Niagara Falls City School District is located in Niagara County. The … Niagara Falls City School District Fuel Accountability 2015M178 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178East Bloomfield Fire District – Financial Operations (2017M-154)
… the documentation. The Board has not established adequate credit card or information technology (IT) policies. The … retention of price quotations or proposals and implement monitoring procedures to ensure that District personnel … the procurement policy. Develop and adopt policies for credit card use and IT. Develop policies and procedures for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Chestertown Fire District – Claims Processing (2016M-387)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, … County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2016 … supporting documentation. Resolutions that the Board passed to approve claims for payment did not include …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Stockport – Disbursements (2013M-216)
… as voided checks. Key Recommendation Ensure all check numbers are accounted for, and all checks issued are listed …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Town of Mentz – Board Oversight (2016M-403)
… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for the period … September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Bayport Fire District – Credit Card Use (2016M-394)
… July 31, 2016. Background The Bayport Fire District is a district corporation of the State, distinct and separate … and emergency services to approximately 8,900 residents, is governed by an elected five-member Board of Fire … totaled approximately $2.1 million. Key Findings There is no record of the Board adopting the District’s credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Arlington Central School District – Network User Accounts (2021M-110)
… Central School District (District) officials ensured network user accounts were adequately configured and secured. Key Findings District officials did not ensure network user accounts were adequately configured and secured. … District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 accounts include …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… corrective action. Appendix B includes our comment on an issue raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Holland Patent Central School District – Fuel Inventory (2023M-141)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user accounts … District District officials safeguarded and accounted for fuel inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… pdf] Audit Objective Determine whether Monroe No. 1 Board of Cooperative Educational Services (BOCES) officials ensured … Determine whether Monroe No 1 Board of Cooperative Educational Services BOCES officials ensured …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overDelaware County – Vehicle Usage and Disposal (2014M-258)
… to support the after-hours locations of vehicles or disposal methods used. None of the six departments adequately … of keeping County vehicles at off-site locations and each disposal method prior to the disposal of any County vehicles. Maintain and review vehicle …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… for the 2014-15 fiscal year totaled approximately $8.56 million. Key Findings Software inventory lists were …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… 2014. Background The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West … Hornellsville within Steuben County. The District, which is governed by an elected five-member Board of Education, … District officials did not designate an administrator who is independent of the financial recordkeeping system. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… that the required approvals were obtained for capital project (Project) change orders. Key Findings The Board and District officials did not ensure that all Project change orders were submitted as required to the New …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersGreenville Fire District #1 – Board Oversight (2014M-376)
… are correct. Key Recommendations Ensure compliance with New York State Town Law by developing policies and procedures over the budgeting process. Review the legal requirements for reserve funds and legalize existing …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376