Search
Town of Dix – Supervisor’s Control of Cash (2022M-57)
… $126 of the premium cost . There was no documentation to support she was entitled to receive these benefits. The findings regarding the former bookkeeper were referred to outside law enforcement for review. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Town of Johnsburg – North Creek Water District Charges (2023M-51)
… were billed to the customers. Identify and bill all new water customers. Ensure all water rates were … for water charges to maximize District revenues. Ensure new water customers are added to the Town’s records and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … manage and monitor nonstudent network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkOlean City School District – Reserve Funds (2022M-187)
… – pdf] Audit Objective Determine whether the Olean City School District (District) Board of Education (Board) and … on issues raised in the District’s response. … audit school district Olean …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Town of Middleburgh – Claims Audit Process (2023M-56)
… – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … were approved without evidence of compliance with the Town’s procurement policy. Key Recommendations Conduct a thorough … vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Sandy Creek Central School District – Reserve Management (2023M-43)
… complete report – pdf] Audit Objective Determine whether the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed … $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… fiscal year totaled $765,677. Key Findings The Board did not perform an effective claims audit to ensure that … claims were for proper Village purposes. The Board did not adopt a comprehensive IT policy governing the Village’s IT system. The Village did not have formal policies or procedures addressing data …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Victor – Financial Management (2015M-166)
… of Victor is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The Village’s contingency … budgets. Evaluate the Village’s contingency account to ensure it is sufficient. Monitor the budget throughout the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … maintained. Provide bank statements or canceled checks to the Board and ensure cash accounts were independently …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… Audit Objective Determine whether the Rye Neck Union Free School District (District) used District resources to provide … mental health training to any staff for the 2020-21 school year by September 15, 2020 as required by New York …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… pdf] Audit Objective Determine whether the Livonia Central School District (District) used District resources to provide the … did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020 as required …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … for the 2020-21 school year by September 15, 2020. 64 of the 72 employees’ records we tested showed the training … New York State Education Department (SED) regulations. Ten of the 12 recommended components of mental health that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… Audit Objective Determine whether the Greenport Union Free School District (District) used District resources to provide … mental health training to all staff for the 2020-21 school year by September 15, 2020 as required by New York …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newSeneca Falls Central School District – Procurement (2021M-201)
… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key … officials did not always use a competitive process to procure goods and services to achieve the optimal use of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201State Comptroller DiNapoli Releases School District Audit
… not 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/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Conduct required audits or Adopt a procurement policy, investment policy or code of ethics, as required. Although … the Treasurer’s records. Adopt a procurement policy, investment policy and code of ethics. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… controls over donations and circulation desk cash receipts for the period June 1, 2013 through October 31, 2014. … is appointed by the Village Mayor. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $214,000. … Key Findings The Board has not established procedures for the Library’s collection and disbursement of donated …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Phelps – Financial Management (2015M-70)
… million. Key Findings The Board and Town officials have not developed adequate policies and procedures or financial … funds, the purpose and funding levels of the reserves have not been established. The Board and Town officials have not formally established a multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70