Search

2019 Annual Audit

… processed all claim payments in the SFS for all of 2019. Key Findings Our Office identified 1,208 errors totaling more … 917 product code errors totaling nearly $3.85 million. Key Recommendations Take necessary steps to ensure the Board …

https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-audit

Town of Wolcott – Financial Management (2020M-131)

… managed the Town of Wolcott’s (Town) financial condition. Key Findings The Board did not effectively manage the Town’s … hampered by not requiring regular financial reporting. Key Recommendations Ensure taxpayer equity by budgeting and …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131

Keene Central School District – Transportation State Aid (2021M-63)

… aid for new bus acquisitions in a timely manner. Key Findings District officials did not apply for all … of the District’s State aid receipts, records and reports. Key Recommendations File the appropriate State aid …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63

Village of Clayton – Claims Auditing (2021M-81)

… were obtained for purchases and public works contracts. Key Findings The Board did not properly audit claims prior to … comply with New York State General Municipal Law (GML). Key Recommendations Ensure all claims are presented to and …

https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81

Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)

… (Board) provided adequate oversight of take-home vehicles. Key Findings The Board did not provide adequate oversight of … which is essential to establish strong internal controls. Key Recommendations Ensure all employees assigned take-home …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-home

Town of Machias – Supervisor’s Financial Duties (2021M-98)

… (Supervisor) adequately performs his financial duties. Key Findings The Supervisor did not adequately perform his … Office of the State Comptroller (OSC) in a timely manner. Key Recommendations The Supervisor should: Periodically …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98

Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)

… adequate controls over collections and disbursements. Key Findings The Board did not fulfill its fiduciary … repair. Officers improperly borrowed Company money. Key Recommendations Establish adequate controls and provide …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and

Buffalo Collegiate Charter School – Credit Cards (2022M-69)

… approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly … nearly $51,000 in unsubstantiated credit card purchases. Key Recommendations Retain sufficient supporting …

https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69

Village of Bemus Point – Clerk-Treasurer (2022M-38)

… deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, … the Office of the State Comptroller (OSC), as required. Key Recommendations Maintain complete, accurate and proper …

https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38

Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)

… health reimbursement arrangement (HRA) in a timely manner. Key Findings BOCES officials did not ensure the administrator … funds from the FSA, DCAP and HRA in a timely manner. Key Recommendations Establish procedures to ensure the …

https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employee

Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)

… accruals were accurate, properly approved and supported. Key Findings District officials did not ensure employees’ … and may be improperly providing benefits to employees. Key Recommendations The Board and officials should: Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15

East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)

… District information technology (IT) systems and data. Key Findings District officials did not ensure that network … understood by all parties resulting in cybersecurity gaps. Key Recommendations Ensure officials enforce compliance with …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-software

Liberty Central School District – Information Technology (2022M-73)

… computerized data from unauthorized use, access and loss. Key Findings The Board and District officials did not … and appropriately respond to suspicious system activity. Key Recommendations Regularly review network user accounts …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73

North Greenbush Common School District – Claims Auditing (2022M-112)

… appropriate and audited and approved prior to payment. Key Findings While claims were supported and for appropriate … $201,609 showed no evidence of audit and approval. Key Recommendations Ensure the appointed claims auditor …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… developed an information technology (IT) contingency plan. Key Findings District officials did not adequately manage … user accounts were unneeded and should have been disabled. Key Recommendations Develop written network user account …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

Windsor Central School District – Fuel Controls (2022M-133)

… purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key Findings District officials did not have adequate … of fuel costing approximately $38,300 are not accounted for. Employees used District credit cards to purchase fuel, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!