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Islip Fire District – Disbursements (2020M-9)
… totaling $38,563 made on District credit cards that did not have sufficient supporting documentation. Approved … fuel totaling $2,551 that were not adequately supported. Did not always enforce the adopted travel policy when …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Brighton Memorial Library – Board Oversight (2015M-116)
… to payment. The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly invested at unauthorized … the appropriate level of fund balance to maintain in the private fund accounts. Develop a comprehensive written …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Baldwinsville Central School District – Fuel Inventory (2022M-106)
… Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and … As a result, officials cannot account for at least 1,358 gallons of fuel purchased or assure taxpayers fuel was only … Officials did not: Develop written policies and procedures to help ensure fuel inventories were adequately managed. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… financial activities. Key Findings Village officials did not establish adequate controls over the Department’s …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Quogue – Justice Court (2015M-18)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Recommendations Identify any held bail money not related to active cases and disburse it to the proper parties. Ensure that all money received is …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Washington – Information Technology (2013M-164)
… Town’s internal controls over information technology (IT) for the period January 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately … Town Supervisor and four Board members. The 2013 budget for the general fund was approximately $1.17 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Lyons Central School District – Payroll 2022M-71
… officials ensured the District accurately paid employees’ salaries and wages. Key Findings District officials did not ensure employees’ salaries and wages were always paid accurately. As a result: … Ensure that employees are paid in accordance with approved salaries and/or applicable CBAs and that leave time is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… use, access and/or loss. Key Findings BOCES officials did not establish adequate controls over network user … communicated to officials, we found BOCES officials did not: Disable 73 unnecessary individual non-student …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… internal controls over cash disbursements and electronic payments or financial system user access. As a result: Job … separated for rent receipts and cash disbursements. Payments totaling approximately $152,000 (22 percent) of what …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Town of Vestal – Capital Acquisitions (2013M-78)
… was to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, through January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… budgets expecting operating deficits totaling $1,041,991 in the three main operating funds, but operating surpluses … the ensuing year’s appropriations as of December 31, 2021 in the town-wide (TW) general, town-outside-village (TOV) … a plan to reduce the amounts of surplus fund balance in a manner that benefits Town taxpayers. Ensure transfers …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… procedures, such as establishing a District-wide data classification matrix and inventorying PPSI in their … access, transmission, storage and use of PPSI. Establish a data classification matrix that assigns the appropriate … PPSI stored on electronic devices, and ensure this list is updated on an ongoing basis. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andVillage of Hancock – Insurance Withholdings (2022M-108)
… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated … Key Findings Village officials did not ensure that insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108North Syracuse Central School District – Professional Services (2022M-34)
… the 15 professional service providers we reviewed, they did not always seek competition for professional services in … certain professional service providers many years ago but did not seek new competition. Officials paid $2.1 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Somers Central School District – User Accounts and Software Updates (2021M-153)
… use, access and loss. Key Findings District officials did not establish adequate controls over user accounts and … confidentially to officials. In addition, officials did not: Periodically review all network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mEast Rochester Union Free School District – Procurement (2022M-56)
… District (District) officials procured goods and services in accordance with Board policies and applicable statutory … officials did not always procure goods and services in accordance with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Cohoes City School District – Medicaid Reimbursements (2022M-107)
… signed parental consent forms. Key Findings The District did not maximize Medicaid reimbursements by submitting claims … $12,603. The District lacked adequate procedures and did not provide supervision to ensure Medicaid claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Sodus Central School District – Software Management (2022M-64)
… District officials did not establish adequate controls to prevent inappropriate, unnecessary and unauthorized … inventory and 27 (20 percent) were unneeded or did not have a specific business purpose, including eight … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Town of Urbana – Access Controls (2022M-4)
… the risk of data loss. Provide IT security awareness training. Adequately manage network and local user accounts … computer users receive comprehensive IT security awareness training. Regularly review and update user accounts and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4