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South Glens Falls Central School District – Access Rights (2012M-257)

… The South Glens Falls Central School District is located in Saratoga County. The District is governed by the Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257

Barker Central School District – Purchasing (2016M-208)

… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208

Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)

… Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36

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

… action. Appendix B includes our comment on an issue raised in the Village’s response letter. … audit village port …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

Town of Lake Luzerne – Procurement (2022M-95)

… agreed with our recommendations and indicated they planned to initiate corrective action. … audit town lake luzerne …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95

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

… action. Appendix B includes our comments on issues raised in the County’s response letter. … audit statewide county …

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

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Town of Middleburgh – Claims Audit Process (2023M-56)

… vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Saratoga County – County Bridge Maintenance (S9-13-7)

… The County’s budgeted expenditures totaled $233 million in 2012. The County Department of Public Works is responsible …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … procedures or other authorizations, the Town could pay its officers and employees incorrectly, or allow them to …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Attica Central School District – Financial Management (2022M-103)

… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

… not develop a written IT contingency plan. As a result, the District had additional entry points for attackers to … and view personal, private and sensitive information on the network and did not have sufficient documented guidance … confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and

Babylon Union Free School District – Medicaid Reimbursements (2022M-91)

… As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91

Tioga Fire District – Board Oversight (2022M-170)

… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, we found that officials did not: Disable 31 … enabled nonstudent accounts) including, but not limited to, accounts for former employees and substitute teachers …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Harford Fire District – Records and Reports (2016M-170)

… and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Glenham Fire District – Cash Disbursements (2016M-380)

… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380

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

… a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do … may not be procuring goods and services as intended by the Board. Key Recommendations Review and update purchasing … vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …

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