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West Canada Valley Central School District – Access to the Student Information System (2016M-96)

… of our audit was to examine information technology (IT) access controls over personal, private and sensitive … Unnecessary accounts could be used to inappropriately access the SIS Key Recommendations Communicate the Student … West Canada Valley Central School District Access to the Student Information System 2016M96 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-information

Rochester Academy Charter School – Purchasing (2013M-144)

… receipt, and, where applicable, to ensure compliance with the School’s charter. We found that the School used … the Business Manager implements procedures to comply with that policy. Ensure that claims are only paid from an …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144

Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)

… Madrid and Waddington and the City of Ogdensburg in St. Lawrence County. The District, which operates one school … procedures governing cafeteria cash receipts. The food service manager did not perform an independent … and accounting for cafeteria cash receipts. Require the food service manager to review the cashier’s daily …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152

Jefferson County Probation Department – Restitution Payments (S9-20-10)

… victim restitution payments promptly and appropriately. Key Findings Department officials did not always properly … or maintain sufficient undisbursed restitution records. Key Recommendations Establish adequate policies and …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10

Putnam County Probation Department – Restitution Payments (S9-20-2)

… did not make reasonable efforts to locate victims with uncashed checks promptly. In addition, officials did not … policies and procedures. County officials agreed with our recommendations and indicated they will take …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2

Seneca County Probation Department – Restitution Payments (S9-20-7)

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… did not make undisbursed restitution payments to victims with the oldest unsatisfied restitution orders or maintain … policies and procedures. County officials disagreed with some of our findings and recommendations. Appendix B …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

New Hartford Central School District – Payroll (2021M-149)

… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… adequately managed fuel purchases and audited fuel claims. Key Findings District officials did not adequately manage … the total amount of high-credit risk fees paid. Key Recommendations Solicit bids as required and in …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

Town of Saranac – Town Clerk Operations (2019M-33)

… [ read complete report - pdf ] Audit Objective Determine whether the Town … degree, corrupting the government in the fourth degree and official misconduct. On December 14, 2021, the Clerk pleaded …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33

Brushton-Moira Central School District – Tuition Billing (2023M-158)

… foster care students enrolled at the District. Consult with the District’s legal counsel to determine the … billing errors. District officials generally agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158

Village of Afton – Claims Auditing and Disbursements (2023M-177)

… $1,500 for the Village’s accounting software, paid with her personal credit card. The Village should not … to Village residents. Village officials generally agreed with our recommendations and indicated they have initiated …

https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177

Village of Hunter – Financial Operations (2023M-164)

… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)

… Ticonderoga Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity and ensured appropriate … were maintained and filed timely. Key Findings While the Board monitored financial activity and ensured appropriate …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182

Town of Throop – Highway Department (2021M-115)

… ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115

Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … Board and the Board conducted the required annual audit of the Supervisor’s records. Key Recommendations Correct … Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained complete …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

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