Search
Town of Friendship – Justice Court Operations (2021M-15)
… records, as required. As a result, the Board’s ability to effectively monitor financial operations of the Court was … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Marlboro Central School District – Information Technology (2021M-33)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Village of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … 1, 2012 through November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key Findings … adequate controls over the District’s user accounts to prevent unauthorized use, access and/or loss. Officials … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userTown of Brasher – Spending of Casino Compact Money (2013M-131)
… spending plans, and the proposed purpose of any remaining funds. … Town of Brasher Spending of Casino Compact Money …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town 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. … The purpose …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… entity, chartered by the State Board of Regents, located in the Town of Brookhaven in Suffolk County. It serves the residents of the …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… of our audit was to examine the internal controls over the District’s financial operations for the period January 1, 2015 through May 25, 2016. Background The Pocatello Fire District is a district corporation of the State, … or an investment policy. The Board did not develop a code of ethics. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsTown of Springport – Financial Management (2014M-329)
… general fund, causing positive budgetary variances from 2009-14 of $767,836. The Town appropriated more fund … of revenues and expenditures. Implement a financial plan to reduce the town-wide general fund’s unexpended fund …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Village of Dering Harbor – Payroll (2020M-78)
… Board did not require formal, written employment contracts to document terms of employment, job descriptions and … and employee benefits. The Village paid overtime payments to employees as if they were independent contractors. The Board approved reimbursements to employees for medical benefits claims without ensuring …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Town of Ulster – Fire Protection Services (2015M-177)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the fire companies that provide fire protection services to the Town’s fire protection districts for the period … a current written contract with one of the fire companies to provide fire protection services. The Town did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Rosendale – Financial Operations (2015M-38)
… April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … the amounts reported to OSC, including more than $850,000 in fund balance variances. Monthly bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Islip Fire District – Capital Assets (2020M-3)
… safeguarded. District inventory records did not list 45 of 50 selected assets totaling $36,809. District officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear totaling $119,523 … ensure they are accurate and up-to-date and that purchases of District assets are actual and necessary. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Town of Ira – Financial Management (2014M-280)
… budgeting practices and the level of unexpended surplus funds, resulting in a significant amount of unexpended surplus funds in the Town’s operating funds. The Board did not develop comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Marcellus Central School District – Online Banking (2020M-66)
… Determine whether District officials established controls to ensure online banking transactions were appropriate and secure. Key … The online banking policy does not clearly indicate how online transfers will be authorized and processed. A …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66City of North Tonawanda - Financial Condition (2020M-90)
… The general and sewer funds experienced operating deficits from 2017 through 2019. Despite the City’s deteriorating … not establish a fund balance policy, multiyear financial plan or capital plan. The Mayor’s and City Council’s budgeting practices and …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… Falls City School District (District) students enrolled in out-of-district programs were accurately calculated and … Findings Tuition billings for District students enrolled in out-of-district programs were not always accurately … $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… Sufficient compensating controls were not implemented to minimize the risks associated with the lack of segregation … receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions or … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Town of Rush – Board Oversight (2014M-193)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for … million. Key Findings The Board did not audit claims prior to payment during fiscal years 2012 and 2013. The Board did … the preceding fiscal year. … The purpose of our audit was to examine the Boards oversight of financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… District (District) officials adequately safeguarded information technology (IT) assets. Key Findings District officials did …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology