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Village of Arkport – Water Fund Financial Operations (2020M-45)
… Late penalties were not properly assessed on unpaid water bills. Key Recommendations Maintain accurate accounting …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) students … Determine if tuition billings for the Niagara Falls City School District District students enrolled …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Town of Carmel - Procurement (2019M-179)
… methods. The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one … and employees obtain the required number of proposals or quotes for purchases or competitively bid purchases when …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… a miscalculated or inappropriately granted exemption can cause inequity among taxpayers. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Town of Seneca Falls – Cash Collections (2023M-57)
… – pdf] Audit Objective Determine whether Town of Seneca Falls (Town) officials effectively managed the Town’s cash … audit town seneca falls …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Wyoming County – Selected Financial Activities (2015M-94)
… April 15, 2015. Background Wyoming County is located in western New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Morristown Central School District – Information Technology (2021M-137)
… School District (District) officials adequately managed network user accounts and developed an information technology … Key Findings District officials did not adequately manage network user accounts or develop an IT contingency plan that … granting, changing and revoking user access to the overall network. Perform periodic reviews of network user accounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… Provide information technology (IT) security awareness training to all employees using IT resources. Sensitive IT … user access. Provide periodic IT security awareness training to all employees who use IT resources. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyArkport Central School District – Network Access Controls (2021M-162)
… (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. District officials did not establish written policies … District officials ensured network access controls were secure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Tonawanda City School District - Procurement (2023M-108)
… As a result, they did not comply with District policies or New York State General Municipal Law (GML) Section 103 and … procurement policy and procedures. Did not obtain quotes or request proposals in accordance with District policies for … recommendations and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Cincinnatus Fire District – Financial Controls (2014M-49)
… Key Findings The Board did not adopt an investment policy or credit card use policy. The Treasurer filed annual financial reports well after the deadlines or not at all. The external auditor has not filed annual audits timely or at all. Key Recommendations Adopt an investment policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… funds to account for assets held in a trustee capacity or as an agent for individuals, private organizations, other governmental units or other funds. Key Findings The Treasurer could not determine the source or purpose of moneys held in several trust and agency funds. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Town of Nichols – Financial Management (2017M-258)
… Town officials have not developed multiyear financial or capital plans or a fund balance policy. Key Recommendations Adopt budgets … as a financing source for either one time expenditures or to improve the town’s infrastructure. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Eden Central School District – Payroll (2017M-11)
… payroll procedures since October 2011. The Director does not adequately review the accuracy of payroll, … in situations where wages or pay rates change or when there are additional payments. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Johnsburg Central School District – Payroll (2014M-174)
… 31, 2014. Background The Johnsburg Central School District is located in the Towns of Johnsburg, Chester and Thurman, in Warren County. The District is governed by an elected seven-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Village of Bellport – Claims Processing (2014M-126)
… million. Key Findings Claims were lacking requisitions or written purchase order requests. Claims abstracts and … Claims were paid for services without a written contract or agreement between the service providers and the Village. … all claims prior to payment. Ensure that valid contracts or agreements are in place for all claims paid, where …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Schroeppel – Cash Disbursements (2014M-296)
… reconciliations. Payrolls were not effectively reviewed or certified by any Town official. The Board did not audit, or contract with an independent public accountant to audit, … payroll process. Annually audit the Comptroller’s records or have an independent public accountant do so. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The Board …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 85 … senior citizen, veteran and other exemptions. The Assessor did not: Ensure that 68 of 85 (80 percent) granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Hoosic Valley Central School District - Financial Management (2018M-238)
… one-time expenditures and/or necessary reserves and reducing property taxes. Review all reserves to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238