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Brighton Memorial Library – Board Oversight (2015M-116)

… Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of Trustees … to payment. The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Baldwinsville Central School District – Fuel Inventory (2022M-106)

Determine whether Baldwinsville Central School District District officials safeguarded and accounted for fuel inventory

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… 15, 2013. Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is … a Board of Trustees which comprises 17 voting members. The School Leader is the chief executive officer and oversees all the school operations including the financial operations. The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61

Town of Washington – Information Technology (2013M-164)

… 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately … a proper IT security plan and a disaster recovery plan in place there is an increased risk that Town data, hardware … to adopt an information breach notification policy, in the event that private information is compromised, Town …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164

Lyons Central School District – Payroll 2022M-71

… or collective bargaining agreements (CBAs), resulting in one employee receiving additional compensation of $4,940 … being underpaid $731. Leave time was not always accrued in accordance with employment contract (contract) or CBA provisions, which resulted in one employee accruing two additional sick days and one …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)

… has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In …

https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77

Village of Hancock – Insurance Withholdings (2022M-108)

… insurance premium contributions were accurately calculated and collected. Key Findings Village officials did not ensure … insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the Clerk-Treasurer (Clerk) did not enforce the …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Somers Central School District – User Accounts and Software Updates (2021M-153)

… operations. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021m

Norfolk Fire District – Board Oversight (2022M-109)

… claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109

East Rochester Union Free School District – Procurement (2022M-56)

… requirements. Of the $1.88 million in purchases tested from 25 vendors, District officials did not adequately … requiring quotes in compliance with purchasing policies. From six professional service providers totaling $130,510. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56

Cohoes City School District – Medicaid Reimbursements (2022M-107)

… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107

Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)

… 1, 2015 through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established … Rockville Centre Housing Authority Claims Auditing and Cash Receipts …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receipts

Town of Minetto – Information Technology (2022M-9)

… user accounts. Adopt written procedures for user accounts or a comprehensive written IT contingency plan to minimize the risk of data loss or suffering a serious interruption of service. Key …

https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9

Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)

Determine whether the former Town Comptroller Comptroller adequately performed the financial recordkeeping and reporting duties required of this position

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33

Village of Suffern – Budget Review (B22-6-2)

… [read complete report - pdf ] Purpose of Budget Review The purpose of our … of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the … more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior to adopting …

https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2

Town of Danby – Town Clerk (2022M-08)

… were recorded, they did not properly deposit and remit all collections to the appropriate parties in a timely and … Secure collections prior to being deposited. Maintain all records, books and papers including the duplicate cash …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08

Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)

… The Greater Syracuse Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed by an … property status and retain a historical activity record for each property after the enforcement mortgage has …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgages

St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)

… disbursements were properly authorized, supported and for valid purposes. Key Findings Although the tested disbursements were for valid purposes, LDC officials did not always ensure they … detailing the services to be provided and the basis for the payment. Paid payroll processing fees totaling $2,473 …

https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporation