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Dryden Central School District – Information Technology (2020M-106)
… not: Ensure information technology (IT) policies were up-to-date with current technology changes, existing policies … accounts and disable any unnecessary accounts, maintain up-to-date IT asset inventory records or enter into adequate … of Information Technology Services (IT Director) failed to determine whether any data was taken or notify either …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Beacon City School District - School District Website (S9-19-27)
… used its resources to maintain a website that provided the public with transparent and comprehensive financial … used its resources to maintain a website that provided the public with transparent and comprehensive financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Hunter-Tannersville Central School District - School District Website (S9-19-33)
… [ read complete report - pdf ] Audit Objective Determine whether the … documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive budget … of the District’s fiscal decisions. Key Recommendations Post the final annual budget, budget-to-actual results, audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19New Lebanon Central School District - School District Website (S9-19-37)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … information; and annual external audit reports. Office of the State Comptroller’s (OSC’s) audit and corrective … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… always match records provided to the central treasurer. No profit and loss statements were prepared. In addition, while … receipts and ledgers and activity logs, and prepare profit and loss statements. Ensure activity logs and check …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
… its oversight duties or ensure that the Chief Executive Officer (CEO) authorized salaries within the Board-approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… and inaccurate. The BOCES’ purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies (asset policies).As a … In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred to …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalVillage of Wappingers Falls – Board Oversight (2023M-70)
… bank reconciliations. Ensure bond anticipation note (BAN) proceeds were properly used. Ensure the Village’s Annual …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Willsboro Central School District – Student State Aid (2023M-119)
… aid for special education students who received services in summer placements. Key Findings District officials did … aid for special education students who received services in summer placements. As a result, as of June 30, 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … Riverhead Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Brushton-Moira Central School District – Tuition Billing (2023M-158)
… Audit Objective Determine whether Brushton-Moira Central School District (District) officials properly billed tuition … it was not entitled to for the 2019-20 through 2021-22 school years. District officials did not: Provide oversight … were prepared, accurately calculated and issued to the school districts of origin for all eligible nonresident …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Village of Afton – Claims Auditing and Disbursements (2023M-177)
… did not properly monitor non-payroll disbursements, which is important as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is an increased risk that errors or inappropriate …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… cash collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Garden City Union Free School District – IT Asset Management (2023M-161)
… adequately accounted for and would be detected if lost, stolen or misused. We selected 60 IT assets from invoices …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Village of Hunter – Financial Operations (2023M-164)
… Board meeting minutes, Maintain supporting documentation for deposits, Prepare abstracts for payment of claims, Make timely deposits, or File annual … $34,988 without support or approval over a two-year period for overtime ($32,462) and unused leave time ($2,526). The …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Town of Lincoln - Disbursements (2022M-198)
… were supported and approved. Key Findings The Board and former Supervisor did not ensure that disbursements were adequately supported and properly approved. The former Supervisor received 13 check payments, totaling … $533,518 were improperly audited and approved by the former Supervisor rather than the Board. Thirteen claims, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely. Key Findings While the Board monitored … of Fire Commissioners Board monitored financial activity and ensured appropriate records and reports were maintained …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Byron – Procurement (2024M-11)
… complied with New York State General Municipal Law (GML) and Town policy when procuring goods and services. Key Findings The Town Board (Board) and Town … complied with New York State General Municipal Law GML and Town policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… audit the Supervisor’s records. Town officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… whether Young Women’s College Prep Charter School of Rochester (School) officials ensured network and financial … whether Young Womens College Prep Charter School of Rochester School officials ensured network and financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial