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Dolgeville Central School District – Fuel Monitoring (2023M-175)
… reconciliation of purchases, usage and fuel on hand can determine whether significant amounts of fuel are …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Town of Marathon – Town Clerk (2022M-143)
… and accurate manner . As a result, the Board’s ability to effectively monitor financial operations was diminished . Had the Board conducted the required annual audits, it may have recognized these deficiencies and taken … the Clerk’s bank account balance was $6,251 more than it should have been as of April 21, 2022. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Long Lake Central School District – Capital Project (2021M-183)
… of when the project is complete. District officials agreed with our findings. … Determine whether Long Lake Central …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, thereby … smaller programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury … exemption threshold from $10,000 to $50,000. That is, refund transactions of less than $50,000 for a single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Beaver …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTully Central School District – Network Access Controls (2021M-138)
… Key Findings District officials did not ensure that the District’s network access controls over non-student user … whether they were appropriate or needed. As a result, the District had 47 unneeded network user accounts, including … or third-party consultants who no longer work for the District. Unneeded network user accounts can be potential …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… did not properly monitor and account for 66 percent of the 76 fixed assets we examined, including security cameras, … Eight assets totaling more than $12,000 were not added to the inventory list. Three assets totaling more than $6,000 … $18,600 were found at different locations than shown on the inventory list. Key Recommendations Ensure that accurate …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mCity of Middletown - Information Technology (2018M-235)
… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… credit card payments totaling $6,855 were not approved by the Board as required by the bylaws. The Board did not ensure that the Treasurer’s records were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mNew Rochelle City School District – Information Technology (2021M-142)
… communicate financial application user account changes to the vendor. Key Recommendations Develop written procedures … access and disabling network user accounts when access is no longer needed. Evaluate all existing financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142State Comptroller Dinapoli Releases Municipal Audit
… the following local government audit was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody and … action. Appendix B includes our comments on issues raised in the Library’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126X.4.C Contacts – X. Guide to Vendor/Customer Management
… primary contact is the contact on the vendor’s Substitute W-9 form. The vendor’s primary contact must be someone that can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsTown of Greene – Justice Court Operations (2021M-95)
… with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Knox – Town Clerk (2020M-72)
… analyses. As of December 31, 2019 the Clerk's bank account held an unremitted cash balance of $3,161. The Board …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt issued for new bus acquisitions. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busWestfield, Town of – Financial Management (2013M-389)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management of the highway … State retirement contributions and medical insurance costs to the highway town-outside-village fund, at the expense of … that inappropriately allocated sales and use tax revenues to the general town-wide fund, at the expense of taxpayers …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Davenport Fire District – Financial Activities (2020M-147)
… receipts were collected and deposited in a District bank account. Complete accounting records were not maintained. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Town of Tuxedo – Financial Operations (2014M-284)
… records and did not provide the Board with detailed monthly financial information. The certified public … records are complete and accurate and provide appropriate monthly financial information to the Board to help it manage …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … during our audit period. Key Findings The Justices did not perform adequate bank reconciliations and accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47