Search

Village of Monticello – Records and Reports (2020M-104)

… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained … bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting … Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual Update …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)

… Determine whether the Stamford-Harpersfield-Kortright Fire District (District) Board of Fire Commissioners (Board) established adequate controls over … Determine whether the StamfordHarpersfieldKortright Fire District District Board of Fire Commissioners Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020m

Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity

Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)

… ensured officials did not have prohibited interests in District contracts. Determine whether claims were for … required by law. A Commissioner had a prohibited interest in the contracts between the District and his snow plowing … Board ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151

Town of Caneadea – Fund Balance Management (2020M-145)

… fund balance the Town did not have, which resulted in deficit, or negative fund balances, in the general fund. Did not develop and adopt a … B includes our comment on an issue that was raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145

Tioga Fire District – Board Oversight (2022M-170)

… Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not always provide adequate oversight of District financial activities and did not complete …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… Officials made payment errors for 14 (45 percent) of 31 foster care students who were enrolled at other school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Schuyler Lake Fire District – Financial Activities (2022M-191)

… whether the Schuyler Lake Fire District (District) Board of Fire Commissioners (Board) established controls over … Board did not: Establish adequate controls over the work of the Treasurer, which include receiving and disbursing … for fiscal years 2015 through 2021 . As a result, as of July 31, 2022, the AUDs were between 152 and 2,343 days …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191

Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)

… report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) officials ensured … audit fire department Upper Jay financial activities …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m

Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)

… for Administration (Assistant Superintendent) and BOCES officials did not: Develop and manage a comprehensive investment program or develop … program procedures. Prepare monthly cash flow forecasts and ensure available funds are invested in legally …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management

Town of Owego - Water Fund Operations (2021M-205)

… water district had operating surpluses of over $465,000 in 2019 and $395,000 in 2020. 28 percent of the water produced, …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205

Greenville Central School District – Information Technology (2021M-156)

… District officials did not establish adequate policies and procedures for network user accounts to prevent … not: Develop a comprehensive acceptable use policy (AUP) and monitor employee computer use. Disable 64 unneeded network user accounts, which included generic and former student and employee accounts. Sensitive …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156

Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)

… aid (State aid) for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, … period. We estimate the District will pay about $11,000 in interest expense on the surplus debt proceeds. Key … aid forms with SED for the remaining four buses identified in this report. Properly segregate and account for surplus …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-bus

Putnam Central School District – Fund Balance Management (2020M-27)

Determine whether District officials effectively managed the general fund balance

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27

Oneida City School District – Information Technology (2020M-80)

… were used for personal activity, increasing the likelihood of the District’s network being exposed to malicious … recovery plan was not made available to us or the Board of Education for review and approval. Sensitive information …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80

Town of Stony Creek – Supervisor's Records and Reports (2022M-32)

… report - pdf] Audit Objective Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate … and reports, and the Board could improve its oversight of financial operations. The Supervisor did not: Ensure … and accurate financial reports, the Board was not aware of significant deficiencies with the Town’s accounting …

https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!