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Kendall Central School District – Capital Project (2017M-194)
… to assess the District’s use of capital project resources for the period July 1, 2012 through June 9, 2017. Background The Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Purpose of Audit The purpose of our audit was to determine if Company controls were adequate … totaled $229,038 for the 2012 fiscal year. Key Findings We found that the Committee generally does not provide … was required to obtain an independent audit, but did not do so. The Company has not filed Form 990 with the IRS since …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… $2,551 in tax reductions. Key Recommendations Ensure all applicants provide adequate supporting documentation … Maintain documentation to support eligibility for all exemptions. Consult the Town’s attorney as to whether any …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200City of Lockport – Independent Audit Services (2014M-238)
… records were in poor condition, which the certified public accounting (CPA) firm made no indication of in its …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Woodbourne Fire District – Board Oversight (2023M-98)
… District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s … were more than necessary to fund operations. The Board did not: Ensure the Treasurer/Secretary (Treasurer) …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Fire Island Union Free School District – Claims Auditing (2023M-114)
… checklist required by District procedure to verify that all supporting documentation was available for audit of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Town of Hamburg - Finance Office (2023M-109)
… purchases were supported and for proper Town purposes. As a result, the former Director of Finance (former Director) … credit card purchases. The former Director was arrested in September 2022 for charges relating to her use of the … credit card. She pleaded guilty to disorderly conduct in December 2022. Additionally, the Board and Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… office employees, including the Assistant Superintendent for Business Affairs (ASB), were not aware that they were … regulations are developed, to provide guidance for business office staff that defines acceptable Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … action. Appendix B includes our comments on issues raised in the District’s response letter. … audit school west …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountThousand Islands Central School District – Financial Management (2022M-201)
… complete report – pdf] Audit Objective Determine whether the Thousand Islands Central School District (District) Board of Education (Board) and District officials properly managed … did not properly manage fund balance and reserves. As a result, officials have withheld funds from productive use …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… shared and service network user accounts which account for 11 percent of the District’s enabled accounts. The … needed and periodically check all network user accounts for necessity. Conduct a comprehensive data inventory and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andRondout Valley Central School District – Fixed Assets (2023M-36)
… inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. … 1 District officials stated that the valuations included in their inventory records corresponding to the musical …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Port Jervis City School District – Financial Condition (2022M-152)
… complete report – pdf] Audit Objective Determine whether the Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s … effectively manage the District’s financial condition. As a result, the District levied more taxes than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Garrison Union Free School District – Information Technology (2023M-127)
… [read complete report – pdf] Audit Objective Determine whether Garrison … physical controls and maintained inventory records for information technology (IT) equipment, and developed an … controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127West Genesee Central School District - Capital Assets (2023M-128)
… were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset … $2.3 million selected for review: 54 assets were in use but not properly recorded in the inventory records and 38 of these assets that cost …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Fine Fire District – Board Oversight (2023M-81)
… reports to manage operations or that the District’s required annual update documents (AUDs) were filed. Conduct … of the Secretary-Treasurer’s accounting records. Hold required public hearings on the proposed 2022 and 2023 … agreed with our recommendations and have indicated they plan to take corrective action. … audit fine fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… complete report – pdf] Audit Objective Determine whether the former Town Supervisor (Supervisor) maintained timely, … and accurate accounting records and reports to allow the Town Board (Board) and department heads to monitor … because the Board consistently levied the majority of property taxes in the town-wide (TW) funds, where …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… our audit was to review the Village’s financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, … is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilitySelected Aspects of the Migrant Education Program (Follow-Up)
… audit report, Selected Aspects of the Migrant Education Program (2014-S-48). Background Our initial audit report, … on May 15, 2015, determined that: the Migrant Education Program (Program) did not meet certain Program outcomes and …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followManagement of General School Funds (Follow-Up)
… Our initial report, issued on May 25, 2010, found that New York City Department of Education (DoE) did not provide John … in this review. Other Related Audit/Report of Interest New York City Department of Education: Management of General …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-follow