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Adirondack Central School District – Information Technology (2022M-61)
Determine whether Adirondack Central School District (District) officials implemented adequate information technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive information (PPSI).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/adirondack-2022-61.pdfWesthill Central School District – Information Technology (2021M-32)
Determine whether Westhill Central School District (District) officials implemented adequate information technology (IT) controls over the District Office’s network to safeguard personal, private and sensitive information (PPSI).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhill-central-2021-32.pdfExamination of Payments the Department of Education (SED) made under Contracts C813016, C81403A, T815055, and T816040
We examined payments the New York State Education Department (SED) made under contracts C813016, C81403A, T815055, and T816040 to the not-for-profit entity, Tou
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-03-01.pdfPrompt Payment Interest Report FY 2017-2018, May 2018
This report identifies the number of late payments, the number of days to process late payments, the amount of interest paid and the reasons for the delays.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2017-18.pdfVendor Responsibility Questionnaire Not-For-Profit Business Entity - AC3291-S
The questionnaire provides the vendor an opportunity to self-disclose any issues and provide necessary information, which the State contracting entity will use as part of its determination.
https://www.osc.ny.gov/files/state-vendors/vendrep/docs/ac3291s.docxVendor Responsibility Questionnaire Not-For-Profit Business Entity - AC3291-S
The questionnaire provides the vendor an opportunity to self-disclose any issues and provide necessary information, which the State contracting entity will use as part of its determination.
https://www.osc.ny.gov/files/state-vendors/vendrep/pdf/ac3291s.pdfElba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which … were approximately $155,000. Key Findings The Board did not perform an annual audit the Treasurer’s books. Certain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mCity of Mount Vernon – Building Department Fees and Fines (2014M-65)
… Purpose of Audit The purpose of our audit was to examine the City’s procedures for collecting and enforcing … 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a population of approximately … approximately $93 million. Key Findings The City did not resolve more than 80 percent of building violations …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth activity’s … operate youth development activities for children residing in the Village and the Towns of Northampton, Edinburg, Benson … Key Findings Bank statements and reconciliations were not provided to the Commissioners to enable a proper review …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Town of Minetto – Information Technology (2022M-9)
… use, access and loss. Key Findings Town officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Wading River Fire District – Gasoline Credit Cards (2017M-5)
… Purpose of Audit The purpose of our audit was to examine the District’s gasoline card purchases for the … and separate from the Towns of Riverhead and Brookhaven, in Suffolk County. The District is governed by an elected … approximately $2.3 million. Key Findings The Board did not establish written policies and procedures for gasoline …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… real property taxes. Key Findings The Board: Did not ensure all disbursements were approved before payment and … were supported and for proper purposes. Began to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials accurately compensated … 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected … $1,680 during the audit period. Also, Town officials did not withhold employee contributions for health insurance …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Purpose of Audit The purpose of our audit was to review the School’s leave accrual activities for the … Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the local school board. The school, …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Lindenhurst Union Free School District – Collections (2024M-24)
… and reported. Key Findings District officials did not ensure that funds collected from all recreational and … and educational programs and determined that: In-person collections totaling $130,568 were not recorded in … on a transmittal form. Treasurer reports were presented to the Board between 65 and 261 days after the end of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. … Of the 82 deposits totaling $224.4 million made to the CPF bank account during the audit period, we reviewed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Purpose of Audit The purpose of our audit was to evaluate the oversight of the Company’s financial … The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Purpose of Audit The purpose of our audit was to review internal controls over information technology (IT) … Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which … such as date inventoried and purchased, and did not show all devices assigned to employees. One Board member …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictFreeport Union Free School District – Financial Condition (2016M-300)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … for the 2013-14 through 2015-16 fiscal years but did not use any of the appropriated fund balance because …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town officials did not establish long-term capital and financial plans, which … of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183