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About this Report – 2021 Financial Condition Report
… format. The report also presents basic information on trends in State receipts (revenues) and spending … and is meant to complement those other reports, not to replace them. Detailed accounting data can be found in …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportTown of Stanford – Financial Management (2021M-130)
… and adopted realistic budgets. Key Findings The Board did not properly manage the Town’s financial condition and did not adopt realistic budgets. The Board: Adopted an unbalanced …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund … and capital plans. Include more realistic estimates of revenues, expenditures and fund balance when developing …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… access, use and/or loss. Key Findings Officials did not establish adequate controls over the District’s user … unauthorized use, access and loss. Officials also did not: Periodically review and disable unneeded network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsArlington Central School District – Network User Accounts (2021M-110)
… and secured. Key Findings District officials did not ensure network user accounts were adequately configured … employee account and one account the IT Director could not identify to whom it belonged. These accounts have been …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110City of Middletown - Information Technology (2018M-235)
… use, access and loss. Key Findings City officials did not develop adequate IT policies or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… officials and the claims auditor could improve the audit of claims. We found: Of the 50 claims totaling $528,778 we … The claims auditor should: Ensure that all claims contain sufficient supporting documentation before approving … payment. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is accurate, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… annual record of funds received and paid out. Checks were not countersigned and payments were not properly approved. Middle school bank reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mNew Rochelle City School District – Information Technology (2021M-142)
… established adequate controls over network and financial application user accounts to prevent unauthorized access, use … use, access and/or loss. In addition to sensitive information technology (IT) control weaknesses which we communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… all disbursements were approved and paid to the correct payee in the correct amount. Company officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Town of Milo – Financial Condition (2020M-172)
… real property taxes and user fees were levied than needed to fund operations. The Board did not adopt realistic budgets … fund balances were excessive, ranging from 97 percent to 178 percent of 2020 expenditures. Key Recommendations … when developing and adopting the annual budgets. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… of $111,373. Town officials did not receive approval from OSC for establishing capital project reserve funds and … specific reserves, amend the maximum amounts if necessary, or transfer the excess amounts back to the corresponding …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Town of Hamden – Financial Condition (2013M-86)
… annual budget is $1.2 million. Key Findings The Board has not properly monitored budgets and managed fund balance in … reported unassigned fund balance since 2008. The Board did not approve budget amendments for the 2012 budget until …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… The Company entered into an agreement with a Board member for work performed at the Company’s firehouse for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyWesthill Central School District – Information Technology (2021M-32)
… (IT) controls over the District Office’s network to safeguard personal, private and sensitive information … adequate IT controls over the District Office’s network to safeguard PPSI. District officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Newark Central School District - School District Website (S9-19-38)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Central Square Central School District - School District Website (S9-19-29)
… - pdf ] Audit Objective Determine whether the Central Square Central School District (District) used its resources … take corrective action. … Determine whether the Central Square Central School District District used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Wyoming Central School District – Professional Services (2020M-152)
… (District) officials used a competitive method to procure professional services and entered into written agreements … did not always use a competitive method to procure professional services or enter into written agreements with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Albany Water Board – Software Management (2020M-159)
… Technology (IT) Department disable the application store on mobile devices. Perform an inventory of applications …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159