Search

Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)

… taking additional steps to increase physical accessibility for the 139 components identified in this report. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30

Town of Carlisle – Fund Balance (2017M-106)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance management for the period … that year. The Board increased real property taxes to finance operations and its conservative budgeting practices nullified its plan to spend fund balance as intended. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)

… The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claims

Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)

… with two Justices. The Court’s 2015 revenue from parking tickets was $81,365. Key Findings The Town had 6,900 parking … oversight. The Police Department's inventory log for tickets books was incomplete. Key Recommendations Examine the … that the Police Department maintains a record showing the tickets assigned to each issuing officer and that …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416

Town of Evans – Employee Benefits (2024M-53)

… properly supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 … to a variety of factors including a decentralized process for maintaining leave records and a lack of oversight of …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement opportunities and … approximately 700 establishments of certain devices used to weigh and measure commodities that are sold on the basis … for violations. Establish written policies and procedures to ensure a proper segregation of duties. If duties cannot be …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

West Buffalo Charter School – Student Enrollment and Billing (2013M-314)

… of residency; three instances where no date was on the address verification document or the date was several years old; and one instance where the address did not agree with the address on the billing record. Although the results of our …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314

Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)

… management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and … management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology

Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… signatures of the chief executive officer and the Board Chairperson, as required by School policy. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

Farmingdale Union Free School District – Payroll (2024M-22)

… pdf] Audit Objective Determine whether Farmingdale Union Free School District (District) officials properly monitored, … Determine whether Farmingdale Union Free School District District officials properly monitored …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

Red Hook Central School District – Inventories (2023M-133)

… (District) officials adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account for fuel purchases and usage, or determine whether unauthorized …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

Garden City Union Free School District – IT Asset Management (2023M-161)

… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

Town of Lincoln - Disbursements (2022M-198)

… to the former bookkeeper and seek recovery of these funds, as appropriate. Audit and approve claims prior to …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Village of Hunter – Financial Operations (2023M-164)

… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Brocton Central School District – Claims Audit (2023M-15)

… action . Appendix B includes our comment on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… [read complete report – pdf] Audit Objective Determine whether Chenango Valley … and developed and adopted an information technology (IT) contingency plan. Key Findings District officials did not adequately …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… $2.5 million of the component (which are BOCES’ member school districts) and participating (which are other school districts that use BOCES’ services) school districts’ surplus funds over the last three school …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… $3 million annually. Department heads utilize worksheets to prepare budget estimates, which are then required to be manually input into the financial system by the … There are also no verifications within the worksheets to ensure budget estimates are balanced. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget