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Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… records were maintained. In 2019, CEDC wrote off two loans with balances totaling approximately $563,000 because the … are meeting job goals. CEDC officials generally agreed with our findings and recommendations and indicated they …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

Village of Islandia – Information Technology (2021M-100)

… IT contingency plan. Monitor and enforce compliance with its acceptable computer use policy (AUP). As a result, … who use IT resources. Village officials disagreed with certain aspects of our findings and recommendations but …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)

… claims. However, officials did not provide the vendor with all of the documentation needed for the vendor to … as specified in Appendix B, District officials agreed with our recommendations and indicated they have begun …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80

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

… user accounts to help prevent unauthorized use, access and/or loss. Key Findings BOCES officials did not establish … BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important … are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …

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

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

… report - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire Commissioners … Determine whether the Norfolk Fire District District Board of Fire Commissioners …

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

York Central School District – Financial Management (2022M-96)

… (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance. As of June 30, 2021: The recalculated surplus fund balance exceeds the statutory limit by $1.1 million. … Education Board and District officials effectively managed fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

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

… inventory records and periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage … from loss and misuse. District officials generally agreed with our recommendations and indicated they took corrective …

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

Town of Potter – Town Clerk (2020M-113)

… Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and remitted collections … in a timely and accurate manner. Key Findings A former Clerk did not deposit intact (in the same amount and form as … identified a cash shortage of $23,838 during this former Clerk’s tenure. The former Clerk did not complete monthly …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… report - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings Department officers and members did not provide adequate financial oversight. As … Determine whether the South Butler Fire Department Inc Department officers and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Town of Springfield – Credit Card Purchases (2020M-138)

… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138

William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)

… absence. The Board did not enter into a banking agreement with a bank that maintains six District accounts. District … using a wired connection. District officials agreed with our findings and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-banking

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… not properly accounted for. Specifically: Seven IT assets with combined costs of $4,111 were located but not … to inventory records. District officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Williamsville Central School District – Financial Management (2022M-193)

… totaling $78 million. Were not fully transparent with the public regarding the funding and replenishment of … reserves. District officials generally disagreed with our findings but indicated that they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193

Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… Objective Determine whether the Schonowe Volunteer Fire Company, Inc. (Company) Board provided adequate oversight of financial … (bylaws) were followed. As a result, neither the Company nor we were able to confirm all money was recorded … Determine whether the Schonowe Volunteer Fire Company Inc Company Board provided adequate oversight of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185

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

… In addition, the Comptroller did not provide the Board with monthly financial reports. Key Recommendations Ensure … and manage financial operations. Town officials agreed with our findings and have initiated corrective action. …

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

Minerva Central School District – Financial Condition Management (2020M-60)

… Develop a plan to reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner … financial plan. District officials generally agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60

Bethlehem Central School District – In-School Internet Connectivity S9-22-1

… (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications … (FCC) recommended bandwidth. Audit Results The District’s Internet connectivity met the FCC’s recommended bandwidth of … Department (NYSED). When tested, the average wireless Internet download speed was 142 Mbps. The District’s …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1

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