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Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

… financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of the last four …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119

Clyde-Savannah Central School District – Network Access Controls (2020M-122)

… percent) Five administrative user accounts (19 percent) In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122

Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)

… monitor fiscal operations, Properly document disbursement approvals, Conduct required audits or Adopt a procurement …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020m

Grand Island Central School District - School District Website (S9-19-31)

… was not transparent and comprehensive. Officials did not post: Comprehensive budget-to-actual results in an easily … audit results in a location easy to access. Prepare and post a multiyear financial plan to help residents see the impact of fiscal decisions over time. Ensure CAPs address responsibility and implementation dates of corrective …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31

Newark Central School District - School District Website (S9-19-38)

… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … multiyear financial plan, audits and CAPs are on the website in a transparent location. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38

Town of Marcy – Justice Court Operations (2020M-166)

… Marcy 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/2021/04/23/town-marcy-justice-court-operations-2020m-166

Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)

… were for appropriate District purposes, charges were not properly approved or adequately supported. All 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including: …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023m

Stafford Fire Department, Inc. - Financial Management (2023M-110)

Determine whether the Stafford Fire Departments Department Board and Treasurer properly managed the Departments finances

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110

Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)

… [read complete report – pdf] Audit Objective Determine whether Amherst Central School … officials secured user account access to the network and managed user accounts and permissions in financial and … accounts had unnecessary network administrative access. Application user accounts or properly restrict permissions in …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and

Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

… [read complete report – pdf] Audit Objective Determine whether Oxford Academy and … that did not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . Vehicle repair …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department

East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)

… network user accounts (32 percent) were not needed or disabled. Most of these accounts should have been disabled in February 2021 when the District updated … requirements. However, District officials did not develop a system to communicate when a network account was no longer …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network

Addison Central School District – Procurement of Professional Services (2023M-6)

… complete report – pdf] Audit Objective Determine whether Addison Central School District (District) officials sought … audit school district addison …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has an increased risk its assets could … 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-68

Albany County – Sexual Harassment Prevention Training (S9-23-05)

… Determine whether County of Albany (County) employees and elected officials completed annual sexual harassment … Key Findings Although County officials provided employees and most elected officials annual SHP Training, they did not … individuals we tested, including 267 selected employees and all 48 elected officials, we could not reliably verify …

https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05

Hancock Fire Department - Financial Operations (2018M-236)

… reviews to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with legal counsel as to whether any actions should be taken to … The finance committee should audit the Treasurer’s records. This could include reviewing deposits or scanning …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236

Sayville Union Free School District - Purchasing (2019M-69)

… pdf] Audit Objective Determine whether District officials used a competitive process to procure goods and services. Key … Determine whether District officials used a competitive process to procure goods and services …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69

Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… Development Agency (TCIDA) Board of Directors (Board) and Executive Administrator (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The Board adopted … Determine whether the Board of Directors and Executive Administrator Administrator properly approved …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

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