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Village of Port Dickinson – Financial Condition (2014M-154)
… our audit was to assess the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February … The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Glens Falls Housing Authority – Tenant Rents (2014M-370)
… assess the Authority's internal controls over tenant rents for the period April 1, 2013 through August 31, 2014. … York State Public Housing Law to provide low rent housing for qualified individuals. Operating expenditures for 2014 totaled approximately $5.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Town of Friendship – Justice Court Operations (2021M-15)
… report - pdf ] Audit Objective Determine whether the Town of Friendship (Town) Justices properly collected, recorded, … required. Monthly accountabilities were not performed. As of December 1, 2020 the Town Board (Board) had not completed an audit of the 2018 and 2019 records, as required. As a result, the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Marlboro Central School District – Information Technology (2021M-33)
… established adequate controls over network user accounts and settings. Key Findings District officials did not … accounts. Officials developed a data security plan in January 2010 that included password security and user … of shared network user accounts. District officials agreed with our recommendations and indicated they are taking …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Mayfield Central School District – Medicaid Reimbursements (2019M-149)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110East Quogue Union Free School District - Claims Auditing (2019M-78)
… policy was always followed. Key Recommendations Ensure no claim, other than those allowed by law, is paid before audit … auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Town of Caton – Supervisor’s Records and Reports (2014M-359)
… approximately $1.5 million. Key Findings The Town does not have complete, accurate and up-to-date accounting records because the Supervisor did not provide adequate oversight of the bookkeeper. The Supervisor did not provide the Board with sufficient interim financial …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… Purpose of Audit The objective of our audit was to assess the Authority’s administration of Housing Choice Voucher (HCV) programs for the period April 1, 2015 through April 20, 2016. … County. The Authority, which was established pursuant to State Public Housing Law, is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and disbursements. Sufficient compensating controls were not implemented to minimize the risks associated with the … review or approval by the Mayor or Board. The Board did not receive or review bank statements or canceled check …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Valley Central School District – Information Technology (2020M-154)
… report - pdf ] Audit Objective Determine whether the Board of Education (Board) and Valley Central School District … did not have a contingency plan to recover in the event of a significant service interruption. The Board did not … initiate corrective action. … Determine whether the Board of Education Board and Valley Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154State Comptroller DiNapoli Releases School Audit
… school district audit was issued. East Rockaway Union Free School District – Extra-Classroom Activity Funds (Nassau …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… for 2016 totaled $311,583. Key Findings The Board did not develop a procurement policy or an investment policy. The Board did not develop a code of ethics. The Board did not annually audit the Treasurer’s records and reports. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… $1.62 million. Key Findings Payroll duties were not properly segregated, since the Town’s accountant was … reconciling the payroll bank account. Department heads are not required to sign time cards showing their approval. The Town does not take a physical inventory of its fuel and does not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Mineola Union Free School District – Competitive Quotations (2015M-313)
… through June 30, 2015. Background The Mineola Union Free School District is located in the Town of North Hempstead, … prior to approving purchase orders. … Mineola Union Free School District Competitive Quotations 2015M313 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and Dewitt, in Onondaga County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessCharter School of Inquiry – Student Enrollment and Billing (2017M-74)
… was to examine student enrollment and billing processes for the period July 1, 2015 through February 2, 2017. … in the system, including entry and exit dates used for billing. Credit back money due to school districts of … student data management software vendor to arrange for access to 2015-16 student attendance records. … Charter …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Inlet Common School District – Claims Processing (2023M-180)
… Key Recommendations The Board should: Sign and date warrants when authorizing claims for payment. Monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… and record collections within three days, in accordance with the School’s policy. School officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsChautauqua Lake Central School District – Procurement (2024M-3)
… adopted policies, there is an increased risk that goods and services will not be obtained at a favorable cost. … District policies when requesting or acquiring goods and services, including using competitive bidding when … Ensure individuals responsible for procuring goods and services receive procurement training that details proper …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3