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Orange Lake Fire District – Budgeting Practices (2015M-146)

… January 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which serves approximately …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

… not: Adopt a comprehensive investment policy as required by General Municipal Law (GML) Section 39. Solicit interest …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment

Town of Berkshire – Procurement and Conflict of Interest (2023M-84)

… reviewed. The Town may have saved $3,891 (6 percent) on diesel fuel purchases if Town officials had used the New York … Office of General Services (OGS) contract to purchase diesel fuel. The Highway Superintendent (Superintendent) had …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Town of Homer – Non-Payroll Disbursements (2023M-63)

… action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town homer …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Brocton Central School District – Financial Management (2023M-44)

… with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. … audit school brocton …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44

Tuckahoe Union Free School District – Overtime (2023M-53)

… did not monitor overtime or ensure it was accurate. As a result, overtime payments increase the amount owed by a … Adopt written policies and procedures that address how and when overtime may be incurred, and the documentation … ensure the accuracy of overtime charges. Ensure overtime is properly monitored. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… The former Clerk-Treasurer did not properly record her leave usage . She earned and used leave that she was not entitled to and paid herself an unauthorized …

https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11

Village of Solvay – Financial Management (2023M-49)

… The Board and Village officials did not develop a budget for the electric fund and adequately manage its financial … Board with financial reports. Adopt and monitor budgets for each fund and develop and adopt written multiyear …

https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49

Sodus Central School District – Software Management (2022M-64)

… on District computers. As a result, we found: All 39 network user accounts that we reviewed had permissions …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Penfield Central School District – Procurement (2022M-76)

… could not support they properly sought competition for purchases totaling $7.9 million: Subject to competitive … did not complete a comprehensive cost-benefit analysis for the District’s land purchase inclusive of State … Officials could not provide written justification for selecting the parcel that was purchased or an analysis or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76

Baldwinsville Central School District – Fuel Inventory (2022M-106)

… periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106

Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)

… and monitored projects. Key Findings The Board did not properly approve and monitor projects and did not: Incorporate job creation and retention goals into each … whether setting goals was practical, and said it was not legally required, the Board should strive to ensure that …

https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021m

Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)

… has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In …

https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77

Town of Vestal – Capital Acquisitions (2013M-78)

… has a population of 28,000 residents. The Town is governed by an elected five-member Town Board comprising the Town …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)

… on an ongoing basis. District officials generally agreed with our recommendations and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-and

North Syracuse Central School District – Professional Services (2022M-34)

… of the taxpayers. District officials: Paid $1.2 million to six professional service providers without seeking … competition. Used a request for proposals (RFP) process to select certain professional service providers many years … Update the procurement policy to specify when and how frequently officials should issue professional service …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34

Village of Waterford – Board Oversight (2022M-70)

… prepared, retained and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely manner. Key Recommendations Establish sufficient …

https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70