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Hudson Housing Authority – Board Oversight (2016M-302)
… to ensure that cash receipt, cash disbursement and bank reconciliations duties are segregated. The Board did not … that the duties for cash receipts, cash disbursements and bank reconciliations are segregated among employees or that … Perform a deliberate and thorough audit of claims prior to payment or appoint a claims auditor to do. Such an audit …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Seneca County Probation Department – Restitution Payments (S9-20-7)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Albion Central School District – Financial Management (2021M-200)
… Finance Committee participated in the budgeting process or identify what reports the Committee receives or how they are reviewed. The District’s budgeting practice … balance in excess of the statutory limit by $17.3 million or 47 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections … accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all … whether the Town of Coventry Town Town ClerkTax Collector Clerk recorded deposited remitted and reported collection …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Fishers Fire District – Financial Condition (2021M-128)
… the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Horseheads Central School District – Network Access Controls (2021M-127)
… if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… complete report - pdf] Audit Objective Determine whether Buffalo Collegiate Charter School (School) credit card … Determine whether Buffalo Collegiate Charter School School credit card charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… 2018-19 through 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund balance that was not … of the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that … Adopt a written reserve policy that establishes optimal or targeted funding levels. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly approved and supported. Key Findings District officials did not ensure employees’ payroll payments and leave accruals were accurate, properly approved and … District officials ensured employees payroll payments and leave accruals were accurate properly approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… or develop a written IT contingency plan that details how District officials would respond to IT disruptions. As a … points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan impairs the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Garden City Union Free School District – IT Asset Management (2023M-161)
… pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials tracked, inventoried and safeguarded information technology (IT) assets. Key … taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused. We …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… complete report – pdf] Audit Objective Determine whether Young Women’s College Prep Charter School of Rochester … Determine whether Young Womens College Prep Charter School of Rochester School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… also did not monitor online banking transactions. As a result, the risk that the District may become the victim of a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… – pdf] Audit Objective Determine whether Greene Central School District (District) officials ensured leave accruals … greene school district leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… Findings The Board and officials did not properly approve or monitor agreements for PTEs . Without adequate controls … salaries. Ensure employees completed a timesheet or provided adequate documentation to support hours paid; six … and recommendations and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollChappaqua Central School District - Fixed Assets (2022M-186)
… the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Red Hook Central School District – Inventories (2023M-133)
… and E-Z Pass tags, these assets could have been misused, lost and/or stolen. We found that officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Town of Tompkins Fire District – Board Oversight (2023M-33)
… [read complete report – pdf] Audit Objective Determine whether the Town of … filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Brocton Central School District – Claims Audit (2023M-15)
… As a result, there was an increased risk that improper or unsupported payments could have been made and may not have … not have been approved for payment because they had one or more exceptions . For example: All 100 claims were paid … also did not contain evidence indicating that the goods or services were received. Key Recommendations Update written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15