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Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)

… THLDC officials cannot determine whether projects are meeting the intended purpose because the goals of the … the monitoring process can establish whether projects are meeting the intended purpose. THLDC officials disagreed with …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-project

Worcester Central School District - Fund Balance Management (2022M-75)

… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … District officials generally agreed with our findings and recommendations and indicated they will take corrective …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)

… report - pdf] Audit Objective Determine whether the Fly Creek Fire District’s (District) non-payroll … Determine whether the Fly Creek Fire Districts District nonpayroll disbursements …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115

Downsville Central School District – Claims Auditing (2022M-134)

… officials ensured claims were properly audited before payment. Key Findings The Board and District officials did not always ensure claims were properly audited before payment. We reviewed 150 claims packets totaling $870,798 and … supporting documentation before approving them for payment. Ensure officials and staff clearly document …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134

Village of Dering Harbor – Payroll (2020M-78)

… The Board approved reimbursements to employees for medical benefits claims without ensuring they had adequate … Require employees to maintain detailed time and attendance records. Perform a thorough audit of claims to ensure …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78

Village of Little Valley – Capital Project Management (2020M-129)

… ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly planned and sufficiently monitored the waste water treatment plant (WWTP) project. Key Findings The … Determine whether the Village of Little Valley Village Board of Trustees Board properly planned and …

https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129

Groton Central School District – Cash Management (2020M-124)

… and manage a comprehensive investment program or comply with the District’s Board of Education’s (Board) investment … interest earnings. District officials generally agreed with our findings and recommendations and indicated they plan …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124

Honeoye Falls Lima Central School District – Access Controls (2020M-112)

… Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, with the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112

Andes Joint Fire District – Financial Activities (2020M-158)

… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158

Franklin-Treadwell Fire District – Disbursements (2021M-16)

… pdf] Audit Objective Determine whether Franklin-Treadwell Fire District (District) officials provided adequate … oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly segregate duties … Determine whether FranklinTreadwell Fire District District officials provided adequate oversight …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16

Hauppauge Union Free School District – Leave Accruals (2022M-150)

… electronic and manual timekeeping records did not match, reflecting a difference of 15 days. Two employees …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150

Lisbon Central School District – Medicaid Reimbursements (2022M-180)

… Medicaid reimbursable services for speech, occupational or physical therapy and special transportation to 11 students likely to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180

Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)

… nonstudent network user accounts that had last log-on dates ranging from January 5, 2017 to October 29, 2021. … and follow up with employees who have not completed the required IT security awareness training. BOCES officials …

https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-user

Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)

… a result, total costs to complete the Project exceeded the grant revenues received by $256,302 and contributed to the …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204

Gouverneur Central School District – Medicaid Reimbursements (2023M-34)

… Audit Objective Determine whether the Gouverneur Central School District (District) officials claimed all Medicaid … audit school district Gouverneur …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34

Village of Arkport – Water Fund Financial Operations (2020M-45)

… whether the Village Board effectively managed the water services financial operations …

https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45

Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)

… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The … by the Mayor or Board. The Board did not receive or review bank statements or canceled check images to help minimize the … compensating controls, including periodically reviewing bank statements, canceled check images and bank …

https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76

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