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Town of Machias – Supervisor’s Financial Duties (2021M-98)
… Determine whether the Town of Machias Town Town Supervisor Supervisor adequately performs his financial duties …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… documentation to determine whether they were deposited in full. $385 received for fire safety services was not … all collections are properly supported and deposited in full. Ensure all disbursements are properly supported and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… pre-approved these charges as required by the policy. The Head of School and other School officials circumvented the …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Village of Bemus Point – Clerk-Treasurer (2022M-38)
… deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement … the health flexible spending arrangement dependent care assistance program and health reimbursement arrangement in a …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… Board oversight, policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including … for certifying the payroll accuracy. Thirty-six of the 104 full-time and part-time employees were not covered …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user accounts, … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareLiberty Central School District – Information Technology (2022M-73)
… computerized data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or disaster, officials may not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73North Greenbush Common School District – Claims Auditing (2022M-112)
… former Superintendent while also serving as the purchasing agent and the audit and approval was not dated. Seven claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… did not adequately manage network user accounts or develop a written IT contingency plan that details how District officials would respond to IT disruptions. As a result, officials had active but unneeded network user … did not: Develop written procedures for granting, changing and disabling user access rights to the network. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationWindsor Central School District – Fuel Controls (2022M-133)
… controls over fuel, the District’s risk of loss, theft and leaks is increased and could go undetected. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Wilson Central School District - Financial Management (2022M-22)
… report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education … Determine whether the Wilson Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Pelham Union Free School District – Information Technology (2021M-134)
… user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT contingency plan. Key Findings … accounts to help prevent against unauthorized use, access, and loss, and did not adopt an adequate IT contingency plan. … over user accounts to help prevent unauthorized use access and loss and adopted an adequate IT contingency plan …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… Development Corporation (Corporation) officials used a competitive process to procure goods and services. Key … documentation to support that the purchasing process is followed. We reviewed payments totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationTown of Frankfort – Justice Court Operations (2022M-16)
… $24,366 were not deposited timely. Also, while remittances to the Town Supervisor agreed with monthly reports, 15 of 19 … hours of collection, and monthly reports are filed timely. Upgrade the Court’s recordkeeping software to the most current available version. Town officials generally agreed with our findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Trumansburg Central School District – Procurement (2022M-13)
… update its purchasing policy and officials did not: Comply with the Board’s requirement to develop written procurement … Key Recommendations Update the purchasing policy. Comply with the purchasing policy and develop comprehensive written procurement procedures. Comply with the requirements for all procurements that exceed the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13East Moriches Union Free School District – Financial Condition Management (2022M-1)
… contributions. Its excessive balance is enough to cover annual retirement contributions for nine years. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementTown of Webb Union Free School District – Financial Management (2022M-53)
… complete report - pdf] Audit Objective Determine whether the Town of Webb Union Free School District (District) Board … realistic budgets and properly managed fund balance in accordance with statute. Key Findings The Board and District officials did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… report - pdf ] Audit Objective Determine if the Sea Breeze Volunteer Fire Association Inc. (Association) Board … Determine if the Sea Breeze Volunteer Fire Association Inc Association Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight