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Penn Yan Central School District – Network Access Controls (2021M-79)
… were secure. Officials did not: Regularly review network user accounts and permissions to determine whether they were … to be disabled. As a result, we identified 1,094 unneeded user accounts and six user accounts with unnecessary administrator permissions. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… billing. Ensure all supporting documentation is provided to the claims auditor so a proper review of billings can be … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Marlboro Central School District – Information Technology (2021M-33)
… and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable accounts. Officials developed a data security …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Northern Adirondack Central School District – Financial Condition (2020M-51)
Determine whether the Board and District officials effectively manage the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51City of North Tonawanda - Financial Condition (2020M-90)
… report - pdf ] Audit Objective Determine whether the Mayor and City Council adopted realistic budgets that were structurally … to maintain the City’s fiscal stability. Key Findings The Mayor and Council did not adopt structurally balanced … Determine whether the Mayor and City Council adopted realistic budgets that were …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Conduct an annual audit of the Town Supervisor’s records, or engage an independent accountant to conduct the audit. … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Rush – Board Oversight (2014M-193)
… of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2012 through … and 2013. The Board did not conduct an annual audit of the financial records of all Town officers who received and … disbursed. Conduct or provide for an annual audit of the financial records of all Town officers who received or …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Margaretville Central School District – Financial Management (2020M-46)
… balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Eastport-South Manor Central School District – Building Safety (2020M-18)
… deterioration. Institute a comprehensive maintenance plan for all major building systems. Ensure that a visual building …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Collateral Loan/Pawn Brokers
… loan brokers, are required by law to file several forms with the Office of the State Comptroller. See the table below. Business Type Requirements Fee Forms/Resources New Filing File before doing business. New … loan brokers are required by law to file several forms with the Office of the State Comptroller …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersVillage of Corinth – Investment Program (2023M-146)
… liquidity and yield. Prepare monthly cash flow forecasts to estimate available funds for investment, monitor … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Worcester Central School District - Fund Balance Management (2022M-75)
… limit in each of the last five fiscal years by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… and reports (e-records) in accordance with applicable legal and regulatory requirements. Key Findings District … properly maintain e-records in accordance with applicable legal and regulatory requirements. The Board and District … records and reports erecords in accordance with applicable legal and regulatory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andTown of Lewis – Highway Purchases (2014M-103)
… Superintendent followed the Town’s procurement policy or competitive bid statutes. Not all purchases contained … payment of claims only after the receipt of goods or services and only when claims contain adequate supporting …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Town of Berkshire – Board Oversight (2023M-122)
… for 59 claims totaling $51,519 or establish procedures to detect and prevent duplicate payments. We identified … agreed with our findings and indicated that they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122DiNapoli Announces Scheduled Sale of $543 Million State of New York General Obligation Bonds
… scheduled for September 27th and 28th, currently estimated to total approximately $543 million. The state expects to sell $459.4 million for new money transportation, … bonds. Market conditions permitting, the state expects to sell $83.4 million or more of Series 2023C bonds to refund …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-scheduled-sale-543-million-state-new-york-general-obligation-bondsLansing Fire District – Investment Program (2023M-62)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment policy as required by New York State General …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Board failed to properly segregate the Treasurer’s duties or establish mitigating controls. Because the Board did not … records, prepare and present accurate reports to the Board or deposit revenue for hall rentals timely. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Town of North Salem - Agricultural Exemptions (2018M-194)
… agricultural structures exemptions on an annual basis to verify that the 10-year exemption term has not expired. … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Wainscott Common School District - Financial Condition (2018M-237)
… the statutory limit by 54.6 to 73.4 percentage points from 2015-16 through 2017-18. The District’s budgeting … by a total of more than $911,000 (11 percent) from 2015-16 through 2017-18. District officials failed to … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237