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Horseheads Central School District – Network Access Controls (2021M-127)
… As a result, there were 230 inactive user accounts, of which 138 were unneeded, and there were an excessive number of generic accounts. Did not provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… to ensure money was adequately safeguarded and accounted for and Company officials did not establish adequate controls … all money was properly deposited, disbursed and accounted for. 21 collections (43 percent) totaling $7,770 lacked … whether they were deposited in full. $385 received for fire safety services was not deposited and cannot be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… of take-home vehicles. Key Findings The Board did not provide adequate oversight of take-home vehicles. We … use of its vehicle in a timely manner. The CEO did not reimburse the Corporation for his personal use of the … vehicle until the internal auditor found he was not adhering to the take-home vehicle policy. The internal …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeOrange County Probation Department – Restitution Payments (S9-20-1)
… and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the … the payments to which they are entitled. Officials did not always make reasonable efforts to locate victims … Restitution payments totaling $3,440 were collected but not paid to 18 victims and none of the outstanding checks …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Jefferson County Probation Department – Restitution Payments (S9-20-10)
… As a result, some victims may not receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. The … retained $18,589 in restitution that could have been used to pay victims with unsatisfied orders: some of the money was …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Keene Central School District – Transportation State Aid (2021M-63)
… Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… coverage totaling $30,876 from April 2017 through July 31, 2018. The clerk did not withhold the required health … and official misconduct. The case is currently pending in court. The Supervisor did not regularly review and approve …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Canajoharie Central School District – Fuel Purchasing (2021M-170)
… the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… for District purposes. Key Findings District officials did not ensure non-payroll disbursements were properly procured, … that competitive bids or quotes were obtained or not required, itemized receipts or documentation of prior … service providers paid $769,931 in 2019, officials did not seek competition or provide documentation that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Village of Delhi – Financial Condition (2013M-110)
… our audit was to examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The … total general, sewer and water fund budgeted expenditures for the 2012-13 fiscal year are $3.4 million. Key Findings … surplus funds and have not established formal reserves for future repairs and capital needs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Beacon City School District - School District Website (S9-19-27)
… maintained a website but certain financial information was not posted, resulting in a lack of transparency. Information … documents to make informed decisions. Officials did not post: The final annual budget. Budget-to-actual results, … internal audit report and CAP. Officials also did not prepare a multiyear financial plan. Posting a prepared …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Henrietta Fire District – Financial Condition (2021M-27)
… financial condition. Key Findings The Board did not effectively manage the District’s financial condition and … real property taxes were levied than needed. The Board did not adopt realistic budgets from 2017 through 2021. As a … and the $1 million appropriated fund balance will likely not be used. The Board did not adopt budgeting, fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the … July 31, 2016. Background The Bethpage Fire District is a district corporation of the State, distinct and separate … expenditure receipts totaling $1,625 included individuals who were not authorized to travel by the Board. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… totaled approximately $89,750. Key Findings The Board has not established policies and procedures for cash receipts, … fundraising or the audit of claims. Bingo operations did not follow applicable regulations. Fundraising reports were not always complete and did not contain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesLaFargeville Central School District – Information Technology (2021M-192)
… user account access. Key Findings District officials did not establish adequate IT controls over physical IT assets … officials, we found: 235 IT assets costing $108,462 were not recorded in the District’s inventory records, and … and 10 other electronic components that cost $9,266 could not be found. No physical access or environmental controls …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Albion Central School District – Financial Management (2021M-200)
… Key Findings The Board and District officials did not adopt realistic budgets and did not properly manage fund balance and reserves. The Board and … million from 2017-18 through 2020-21. Overfunded and did not properly use the retirement contribution reserve fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Boquet Valley Central School District – Procurement (2021M-132)
… and found five providers were paid a total of $135,238 for services provided during the audit period without officials using a request for proposal (RFP), as required. Key Recommendations Procure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Pelham Union Free School District – Information Technology (2021M-134)
… user accounts. Three generic accounts were not needed for District operations. Four user accounts had unnecessary … services. Key Recommendations Develop written procedures for managing network and financial application user account …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134State Comptroller DiNapoli Releases School District Audits
… School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply for all transportation state aid for seven new bus acquisitions resulting in a potential …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Edinburg – Justice Court Operations (2014M-226)
… accountabilities and reports submitted to the JCF were not accurate. The Justice did not maintain adequate case files. The reconciled bail bank account balance did not agree with the Justice’s accounting records. The Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226