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Randolph Central School District – IT Asset Management (S9-22-22)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit school randolph IT …

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

East Quogue Union Free School District – IT Asset Management (S9-22-8)

… Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard … not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure District inventory …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8

Rochester Academy Charter School – Credit Cards (2022M-208)

… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for … purposes. Key Findings School officials did not ensure credit card charges were properly approved, adequately … did not perform an effective and timely review of credit card charges. As a result: School officials approved …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208

Wilson Central School District - Financial Management (2022M-22)

… Workers’ compensation reserves fund balance of $836,000 can fund the average workers’ compensation expenditures for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22

Chenango 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-monitoring

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… officials used a competitive process to procure goods and services. Key Findings Corporation officials did … documentation of purchasing processes when procuring goods and services. The Corporation's procurement policy … Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a competitive process …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

Town 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 … filed timely. Upgrade the Court’s recordkeeping software to the most current available version. Town officials … generally agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16

Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)

… or complete adequate cost-benefit analyses (CBAs) for proposed projects before approving them. Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess … reported capital investment and salary information for reliability or compare it to estimates in project …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcida

Dalton-Nunda Central School District – Financial Management (2020M-92)

… budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials did not adopt … budget gaps. The Board circumvented the statutory limit on surplus fund balance by making $7.8 million in unbudgeted … points and two general fund reserves were overfunded. Key Recommendations Develop and adopt budgets that include …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92

Southern Cayuga Central School District – Financial Condition (2020M-77)

… operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop … action. Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

East Moriches Union Free School District – Financial Condition Management (2022M-1)

… District officials overestimated appropriations, which made it appear that the District needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated fund … budgets and a comprehensive reserve policy. Comply with the statutory fund balance limit. Develop a plan to use …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-management

City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)

… cost-benefit analyses, project agreements and uniform tax exemption policies. The Board cannot verify two projects’ …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-project

Town of Tompkins Fire District – Board Oversight (2023M-33)

… AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

Town of German – Supervisor’s Records and Reports (2023M-54)

… – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … audit town german …

https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54

Town of Ticonderoga – Capital Project Management (2023M-38)

… oversight and management of capital projects . As a result, Town officials did not: Monitor capital projects … modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital … records. While we did not observe any instances where a project’s authorized budget was exceeded, without adequate …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38

Midway Fire District – Internal Controls Over Financial Operations (2012M-210)

… 1, 2011, to August 31, 2012. Background The District is a district corporation of the State, distinct and separate … the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners consists of five … members, with one member being appointed as Chairman, and is responsible for the District’s overall financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210

Thousand Islands Central School District – Purchasing (2016M-283)

… practices for the period July 1, 2014 through April 30, 2016. Background The Thousand Islands Central School … County. The District, which operates three schools with approximately 980 students, is governed by an elected … pertaining to vendors that already do business with the District. Key Recommendations Revise the purchasing …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283

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