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Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, … officials did not review the entries in the computer program unless the points earned as indicated on the reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… were being met. Contracts were not always renegotiated in a timely manner. Key Recommendations Require that agencies … so there is sufficient time to renegotiate the contracts in advance of the contracts’ expiration dates. … Oneida …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Fulton County Industrial Development Agency was created in 1970 to further economic development in the County. The … Key Findings Seven of the eight payment in lieu of taxes (PILOT) agreements that were active during our audit period …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programTown of Victory – Justice Court (2013M-66)
… the Court’s moneys. However, we found that: The Justices did not perform monthly bank reconciliations and accountabilities. The Board did not provide effective oversight of Court operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Bus Driver Licensing (Follow-Up)
… four recommendations included in our initial report, Bus Driver Licensing (2012-S-30). Background Our initial report, … four recommendations included in our initial report Bus Driver Licensing 2012S30 …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followInspecting Highway Bridges and Repairing Defects (Follow-Up)
… comply with the Department’s requirement for an annual interim inspection if the repairs are not completed. Further, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followHillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library is located …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… $5.9 million. Key Findings Authority officials did not obtain quotes for public works projects totaling … services totaling $26,754. Authority officials did not adopt comprehensive IT policies or a disaster …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Town of Lincklaen – Board Oversight (2017M-37)
… activities for the period January 1, 2015 through December 16, 2016. Background The Town of Lincklaen is located in …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Key Recommendations Monitor user activity periodically to detect inappropriate usage. Develop and implement procedures …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationMorrisville-Eaton Central School District – Online Banking (2017M-98)
… School District is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Camden Central School District – Financial Condition (2016M-51)
… for the 2015-16 fiscal year total approximately $51.2 million. Key Findings The Board did not develop … funds to unrestricted fund balance, where allowed by law, or other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an elected … did not reevaluate the need for the substantial balance in the reserve at the end of 2013-14. Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Babylon Union Free School District – Financial Condition (2015M-323)
Babylon Union Free School District Financial Condition 2015M323
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Schuyler Lake Fire District – Financial Activities (2022M-191)
… complete report – pdf] Audit Objective Determine whether the Schuyler Lake Fire District (District) Board of Fire … financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… did not provide oversight for or monitor foster care student tuition payments, which resulted in over- and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mCayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… report – pdf] Audit Objective Determine whether Cayuga County (County) officials ensured electronic data containing personal, private, and sensitive information (PPSI) on County-owned Public … County officials did not adequately protect the Department’s electronic data containing PPSI. In addition to sensitive …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… not competitively procured or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing … lease for equipment totaling $318,454, as required by the Purchasing Regulation. Have support that they obtained the required number of quotes for six purchases totaling …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… services provided. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled, because District officials believed it was … totaling $268,308. District officials did not: Claim any Medicaid reimbursements, totaling $442,841, for 18 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91