Search

Poughkeepsie City School District – Information Technology (2019M-166)

… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings The District did not adequately control and secure its personal, private and sensitive information …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Urban Choice Charter School - Information Technology (2019M-240)

… Key Recommendations Immediately disable user accounts of former employees and ensure all IT users have and use …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240

City of Yonkers - Internal Controls Over Cash Collections (2018M-14)

… of our recommendations. Appendix C includes our comments on issues raised in the City’s response letter. … Determine …

https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14

Town of Lysander - Real Property Tax Exemption Administration (2018M-221)

… reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 (12 percent) lacked adequate supporting … (e.g., applications, renewal forms, income support and military records) to verify taxpayer eligibility. Key …

https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221

Town of Augusta - Real Property Tax Exemption Administration (2018M-230)

… Key Findings We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and found 49 (64 percent) lacked supporting documentation … (e.g., applications, renewal forms, income support and military records) to verify taxpayer eligibility. Key …

https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230

Utica City School District - Payroll (2018M-175)

… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175

Kinderhook Central School District - Procurement (2018M-137)

… Objective Determine whether the District procured goods and services in accordance with District policy and procedures. Key Findings District officials properly … Key Recommendations Review the procurement policy annually and make any amendments to keep the policy current. Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137

Etna Volunteer Fire Department - Procurement (2019M-48)

Determine whether the Board established adequate controls over procurement

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48

City of Long Beach – Budget Review (B7-16-9)

… 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to … to be within the allowable tax levy limit. … City of Long Beach Budget Review B7169 …

https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9

Town of Hempstead – Information Technology Access Controls (2021M-158)

… [read complete report - pdf] Audit Objective Determine whether Town of …

https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158

Tompkins County Development Corporation – Board Oversight (2021M-7)

… the Tompkins County Development Corporation (TCDC) Board of Directors (Board) properly oversaw operations. Key … but was unaware that its policy covered the calculation of the administrative fee. As a result, an administrative fee of $88,815 was collected even though only $1,000 should have …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversight

Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)

… Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be …

https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50

Town of East Hampton - Budget Review (B20-7-10)

… the significant revenue and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …

https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10

Town of North Collins - Recreation Department Cash Receipts (2020M-68)

… Department (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The Department’s cash … The Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full Board …

https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68

Eastport-South Manor Central School District – Building Safety (2020M-18)

… Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the halls to collect leaked … a detailed plan to address the current leaks in the HVAC system and the ongoing system deterioration. Institute a comprehensive maintenance …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18

Village of Suffern - Budget Review (B20-6-2)

… the significant revenue and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2

Canaseraga Central School District - Financial Management (2019M-104)

… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104

The Academy Charter School - Credit Card Expeditures (2019M-80)

… ensured that credit card charges were adequately supported and were for legitimate purposes. Key Findings School … Ensure officials are aware of credit card procedures, and monitor and enforce compliance. Ensure that all credit card charges …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80