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Town of Walton – Justice Court Operations (2021M-72)

… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72

Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)

… complete report - pdf ] Audit Objective Determine whether Mount Pleasant Central School District (District) officials … plan to initiate corrective action. … Determine whether Mount Pleasant Central School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user

East Moriches Union Free School District – Budget Review (B7-13-3)

… fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3

Marcellus Central School District – Online Banking (2020M-66)

… used for online banking and none of the employees involved in online banking received Internet security awareness … to perform online transactions and that employees involved in online banking receive Internet security awareness …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66

Eastport-South Manor Central School District – Building Safety (2020M-18)

… with required building safety at the junior-senior high school (JSHS). Key Findings District officials did not: …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18

Town of Murray – Capital Projects (2014M-086)

… Findings The Board did not properly authorize and monitor all capital projects. The Supervisor did not adequately …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086

Town of Mooers – Payroll (2014M-087)

… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 … payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087

Madison Central School District - Reserves and Debt Service Fund (2019M-63)

… were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the three-year … and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63

Southside Academy Charter School - Enrollment and Billing (2019M-70)

… [read complete report - pdf] Audit Objective Determine whether student enrollment records and billings to school districts were accurate and supported. Key Findings … in residency, and we found inconsistencies in student addresses used for billing purposes. The School did not have …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70

Inlet Common School District – Claims Processing (2023M-180)

… and District officials did not provide effective oversight of claim processing and payment. Board members did not …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180

Village of Corinth – Investment Program (2023M-146)

… audit period, the Village earned $1,516 from money on deposit in the Village’s two checking accounts, which had an … the Village may have earned an additional $148,755 in interest earnings. Village officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their … were properly inventoried and determined that 23 percent of the equipment was not properly accounted for. … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. District …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology

Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)

… performed all aspects of the disbursements process with little oversight or mitigating controls. The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115

Mount Morris Central School District – Claims Auditor (2022M-131)

… report – pdf] Audit Objective Determine whether the Mount Morris Central School District (District) claims auditor … on the District’s response. … Determine whether the Mount Morris Central School District District claims auditor …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131

Downsville Central School District – Claims Auditing (2022M-134)

Determine whether the Downsville Central School District District Board of Education Board and District officials ensured claims were properly audited before payment

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134

Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)

… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured … resulting in: $44,135 in overpayments for unused vacation and sick leave and unauthorized compensatory (comp) … with our recommendations. Appendix B includes our comments on the issues that were raised in the Village’s …

https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79

Town of Hempstead – Information Technology Access Controls (2021M-158)

… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials established adequate access … comprehensive IT policies and procedures addressing key IT security issues, such as breach notification, and those related to acceptable computer …

https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158

Town of Hempstead – Procurement (2022M-63)

… when procuring professional services and purchases subject to competitive bidding. Key Findings Officials did not always … for tires than prices bid. Had Town policies been adhered to, competition would have been sought, approvals likely … with all individuals and firms that provide these services to the Town and ensure that prices paid for services and …

https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63