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Hoosic Valley Central School District - Financial Management (2018M-238)
… pdf] Audit Objective Determine whether District officials effectively managed the District’s financial condition. Key … Determine whether District officials effectively managed the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… are ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven units … received the lowest prices for electricity and natural gas. Five units (City of Albany; Counties of Broome, Cortland … spent approximately $391,000 (51 percent) more for natural gas than a potential benchmark we identified. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… and periodic reconciliations. Ensure access points to fuel pumping systems are unaltered and properly secured. Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Shenendehowa Central School District – Longevity Payments (2023M-165)
… did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As a result, 26 employees were underpaid a total of $9,214 in longevity for separations payments during our … agreements (CBAs) receive longevity payments, their CBAs do not include language for longevity payments upon …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… that the required annual financial reports are filed in a timely manner. Ensure that written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mTown of Southold – Sexual Harassment Prevention Training (S9-23-10)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… report – pdf] Audit Objective Determine whether City of Niagara Falls (City) employees and elected officials … audit statewide city niagara falls …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Seneca Falls – Cash Collections (2023M-57)
… $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with statutory … office did not maintain adequate receipt documentation for cash collections totaling $186,873 and reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Fishers Island Union Free School District – Website Transparency (2023M-28)
… External audit reports and corrective action plans (CAPs), Proposed and final annual budgets, Schedule of reserve … submission request for records. Key Recommendations Post all required and recommended information on the District’s … officials agreed with our findings and have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Hilton Central School District – Network Access Controls (2022M-200)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … establish written policies or adequate written procedures for managing network user account access, including adding or … unneeded enabled network user accounts, including those for former students, former employees and others who were no …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Town of Groton – Highway Department Asset Accountability (2022M-117)
… in the Town’s capital asset policy and procedures for the sale, transfer or disposition of unused assets. Town …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Ripley Central School District – Financial Management (2021M-23)
… officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials did not properly manage fund balance in accordance with statute. The Board and District officials: Overestimated … officials properly managed fund balance in accordance with statute …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Groton Central School District – Cash Management (2020M-124)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of Tully – Justice Court Operations (2021M-10)
… Tully Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Masonville Fire District – Financial Activities (2020M-165)
… ] Audit Objective Determine whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) provided adequate oversight over the District’s financial operations. Key Findings The Board did … Determine whether the Masonville Fire Districts District Board of Fire Commissioners Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Village of Monticello – Payroll (2022M-59)
Determine whether Village of Monticello Village officials ensured that payroll and payrollrelated benefits were paid properly
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59South Mountain Hickory Common School District – Financial Management (2022M-49)
… Determine whether the South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated … to reduce the tax levy, rather than increasing the 2021-22 school year levy by approximately 37 percent, or $53,000. … Determine whether the South Mountain Hickory Common School District District Trustee and District Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mPawling Central School District - Budgeting Practices and Reserves (2020M-4)
… complete report - pdf] Audit Objective Determine whether the Board adopted budgets with reasonable estimates and … fund balance as a financing source each year for the 2014-15 through 2018-19 budgets. However, because the District generated operating surpluses in three of those …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… and benefit payments for the 14 District employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, time …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10The Academy Charter School - Credit Card Expeditures (2019M-80)
… Audit Objective Determine whether the Board ensured that credit card charges were adequately supported and were for … School officials did not comply with their written credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) had no …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80