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Gorham-Middlesex Central School District – Online Banking Access (2022M-179)

… officials limited online banking access and permissions to Board-authorized users. Key Findings District officials did not ensure online banking access was limited to … access and permissions. Officials at the District also did not monitor online banking transactions. As a result, the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179

Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)

… officials did not properly approve or monitor agreements for PTEs . Without adequate controls over PTEs, the Board … governing PTEs and identify the individuals responsible for implementing controls and monitoring for compliance. Require agreements to be approved prior to …

https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payroll

Village of St. Johnsville – Records and Reports (2015M-1)

… Purpose of Audit The purpose of our audit was to review the Village’s financial operations … 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1

Chappaqua Central School District - Fixed Assets (2022M-186)

… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … a periodic inventory count or an unannounced asset count for District departments. Key Recommendations Ensure the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186

Albion Central School District – Financial Management (2021M-200)

… findings and recommendations and indicated they planned to initiate corrective action. … Determine whether the Albion …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… complete report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board and District … (GML), at the most favorable terms or in the best interest of District taxpayers. The Board and District officials: Did … into a written contract with the ESCO for the procurement of natural gas. For nearly a decade, paid natural gas rates …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91

Hudson Housing Authority – Board Oversight (2016M-302)

… Purpose of Audit The purpose of our audit was to assess the Board’s … an audit of claims or designate a claims auditor to do so. Key Recommendations Adopt written policies to ensure … of claims prior to payment or appoint a claims auditor to do. Such an audit should include ensuring that claims are in …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302

Horseheads Central School District – Network Access Controls (2021M-127)

… Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter into a service level … were unable to determine exactly what services they paid for, if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127

Seneca County Probation Department – Restitution Payments (S9-20-7)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … properly enforce restitution orders or notify the court when a probationer violated the court order. As a result, … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Fishers Fire District – Financial Condition (2021M-128)

Determine whether the Board of Commissioners Board effectively managed the Fishers Fire Districts Districts financial condition

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128

West Albany Fire District – Credit Card Purchases (2017M-15)

… West Albany Fire District is a district corporation of the State, distinct and separate from the Town of Colonie in …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15

Village of Poquott – Justice Court Operations (2019M-214)

… The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the JCF after the due … the code enforcement department did not maintain a record of tickets issued or unissued. In addition, 41 tickets in the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214

Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)

… the Village’s water accountability, claims audit process and IT policies and procedures for the period June 1, 2015 through February … Oxford is located in the Town of Oxford in Chenango County and has a population of approximately 1,400. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017m

Town of Carlisle – Fund Balance (2017M-106)

… times actual expenditures that year. The Board increased real property taxes to finance operations and its … one-time expenditures, funding needed reserves or reducing real property taxes. Adopt budget estimates that reflect …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)

… 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416

Garden City Union Free School District – IT Asset Management (2023M-161)

… they were inventoried. We determined that 23 percent of the assets were not properly accounted for. Specifically: … with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written policy for IT …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

Chester Union Free School District – Financial Management and Board Oversight (2016M-95)

… Purpose of Audit The purpose of our audit was to oversight of the … maintain the District’s fund balance in accordance with statutory requirements and did not use the excess fund … ensure that claims were adequately audited and the claims auditor did not report directly to the Board or prepare a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-board