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City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… 1, 2012 through September 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a population of …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Three Village Central School District – Fuel Inventories (2015M-271)
… School District is located in the Town of Brookhaven in Suffolk County. The District, which operates eight schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Town of Wolcott – Information Technology (2020M-126)
Determine whether the Town Board Board ensured the Town of Wolcotts Town information technology IT assets were adequately safeguarded
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Northern Adirondack Central School District – Leave Accruals (2020M-50)
… contracts. Discuss overpayments with the District’s legal counsel and take appropriate action to recover funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Forestville Central School District - Information Technology (2019M-170)
… whether personal, private and sensitive information (PPSI) on, or accessed through, the District’s information … the District’s IT assets. Personal Internet use was found on computers assigned to employees who routinely accessed … whether personal private and sensitive information PPSI on or accessed through the Districts information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Town of Richford - Town Clerk/Tax Collector (2019M-236)
… totaling $1,443,876 and Clerk fees totaling $2,604 were not remitted to the Supervisor or Treasurer in a timely … were five instances totaling $2,089 where Clerk fees were not deposited within three days of when collections …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town of Westerlo - Information Technology (2020M-33)
… (IT) resources. Key Findings Town officials have not: Established appropriate policies and procedures to … strong access controls over user accounts and have not disabled unnecessary accounts. Formalized a contract …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Town of Erin– Inappropriate Highway Purchases (2014M-16)
… were $316,984 and $621,235. Key Findings The Board did not establish an adequate system of internal controls over … totaling $68,501 during the audit period that did not appear to have a legitimate Town purpose. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Cambridge Central School District - Medicaid Reimbursements (2019M-109)
… for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… audited before payment. Key Findings Village officials did not: Follow the adopted procurement policy when acquiring … who were paid $191,575 for the audit period. The Board did not properly audit claims. Key Recommendations Adhere to the …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Lakeland Central School District - Reserves Management (2019M-113)
… properly managed reserves. Key Findings The Board did not adopt written policies establishing the financial … of claims. The Business Official’s report of reserves did not comply with some requirements of the Board’s policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Village of West Haverstraw - Summer Program (2019M-146)
… who deposited receipts for the 2018 Program, did not deposit all funds intact. The Coordinator held cash to … Payments made to a movie theater totaling $4,730 were not documented. These payments were made in cash and no …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Town of Haverstraw - Information Technology (2019M-125)
… although it is prohibited by Town policy. Officials did not adopt a data classification, breach notification or … policy or a written disaster recovery plan. Employees were not provided with IT security awareness training. In addition …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTown of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… by sufficient documentation. Officials: Used public funds to make donations or impermissible gifts totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Village of Schuylerville – Procurement (2014M-228)
… 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately … by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere … Ensure that competitive bids or offers are awarded in accordance with statute. Provide guidance relating to the …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… of Southampton is located in the Town of Southampton in Suffolk County and has a population of approximately 3,100. …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… million. Key Findings The Board and the claims auditor did not ensure that the District only paid for travel and … were necessary and as limited by contract. The Board has not established maximum rates for lodging. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andClarkstown Central School District – Time and Attendance Records (2017M-150)
… $19,000, where proper documentation for hours worked was not maintained. We found 207 overtime hours, totaling $9,470, … worked by 19 employees for which overtime forms were not submitted. Key Recommendations Enforce the use of the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… approximately $15 million. Key Findings The Board did not adopt comprehensive written policies and procedures for leave accruals. District officials do not review leave accrual balances to ensure the accuracy of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accruals