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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

Village of Clayville – Board Oversight (2015M-115)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the period June 1, …

https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… Determine whether Young Women’s College Prep Charter School of Rochester (School) officials ensured network and financial software access controls were adequate. Key … and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

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

Thousand Islands Central School District – Purchasing (2016M-283)

… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283

Transportation – 2023 Financial Condition Report

… lane miles rated poor to fair decreased by 2.6 percent in 2022. In 2022, 57.9 percent of the State’s highway lane miles were … Improved Since 2018, But Are Worse Than in Other States In 2022, New York State was responsible for maintaining 8,535 …

https://www.osc.ny.gov/reports/finance/2023-fcr/transportation

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

Brocton Central School District – Claims Audit (2023M-15)

… action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton school district …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

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

Town of Tompkins Fire District – Board Oversight (2023M-33)

… AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

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

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

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