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Charter School of Educational Excellence – Information Technology (2023M-174)
… 125 users of the cloud-based Student Information System (SIS) had excessive or unnecessary access to view and modify …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… of Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … proper accounting procedures. As a result, inadequate records and reports were maintained and the Board lacked the … Maintain complete, accurate and timely financial records. Periodically reconcile receivable control accounts. …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… resources by granting unrestricted access to the financial system and online banking to a third party and by not …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32City of Rensselaer – Accounting Records and Reports (2023M-26)
… and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or … discrepancies, including a variance where the reconciled bank balance for one bank account was $2.9 million less than the accounting …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… accurate reports to the Board or deposit revenue for hall rentals timely. Key Recommendations Provide appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained … Determine whether the Village of Riverside Village ClerkTreasurers prepared and maintained …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Ticonderoga – Financial Records and Reports (2015M-301)
… for the clerk. The Town’s accounting records did not agree with the amounts reported on its 2013 and 2014 Annual …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… Town of Guilderland is located in Albany County and has a population of approximately 35,300. The District is governed … did not ensure the accuracy of the hours worked by golf course employees. The Town Supervisor did not adequately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Green Island – Justice Court Operations (2016M-349)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2015 through June 30, 2016. Background The Town of Green Island is located in Albany County and has … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… our audit was to review the Town’s accounting records and reports for the period January 1, 2014 through May 31, 2015. … clerk to ensure that the accounting records and financial reports she prepared were accurate. The Supervisor did not … records are complete and accurate. Ensure that monthly reports to the Board are complete and accurate. Perform an …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Town of East Greenbush – Justice Court Operations (2016M-60)
… 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a population of approximately … two elected Justices. The Justices’ combined collections in 2014 totaled approximately $598,000 for fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Town of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… The Treasurer also issued Company checks to herself, her husband (the Fire Chief), her father-in-law, and their … for the improper payments to the Treasurer, her husband and father-in-law. Investigate and determine if any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… for the 2012 fiscal year. Key Findings The District does have adequate financial policies and procedures. The Board … report with the Office of State Comptroller. The Board does authorize each claim for payment and indicates their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records and reports for the period January 1, … Town of Junius Supervisors Records and Reports 2017M168 …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Village of West Hampton Dunes – Financial Operations (2013M-390)
… Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a population of approximately 55. … filing due date. Estimated revenues and expenditures in adopted budgets were not realistic, resulting in annual …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Town of Henrietta – Financial Management and Purchasing (2013M-208)
… 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is governed by an elected Town … a significant amount of unexpended surplus funds in the general and drainage district funds. The Board did not … of ethics policy and entered into contracts that resulted in a Board member having a prohibited interest. The Town did …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth … program (Program) has been established by the Village of Northville to operate youth development activities for … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339City of Corning – Foreign Fire Insurance Funds (2017M-143)
… July 1, 2015 through June 23, 2017. Background The City of Corning is located in Steuben County and has a population of … City of Corning Foreign Fire Insurance Funds 2017M143 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Town of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place over the Town’s … not established proper controls over payroll, the clerk to the Supervisor overpaid herself $13,940 for unauthorized … at $8,235 that she had not earned and was not entitled to. The Board failed to establish comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342