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Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… (Corporation) officials provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we … Corporation officials provided adequate oversight of the revolving loan program …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Objective Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) … Determine whether the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeTown of Mount Morris – Justice Court (2012M-129)
… controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. … collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to June 22, 2012. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Clayton – Claims Auditing (2021M-81)
… Board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as required. Of the …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… (27 percent) totaling $106,360 were not properly supported or authorized prior to being made, including a $800 credit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andFairport Public Library – Financial Management (2014M-354)
… before disbursements are made and ensure that a Library official certifies the payroll before it is processed. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Commack Public Library District – Selected Financial Operations (2015M-132)
… The purpose of our audit was to assess District operations for the period July 1, 2013 through November 30, 2014. … Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over … five-member Board of Trustees. District expenditures for 2013-14 totaled $3.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Columbus – Budget Development Practices (2012M-225)
… Key Findings The Board and Supervisor did not develop sound budgets based on actual current needs and/or past …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225North Greenbush Common School District – Claims Auditing (2022M-112)
… were supported and for appropriate purposes, the Board did not ensure claims were properly audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… the Village’s financial condition and budgeting practices for the period June 1, 2011 through October 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.8 … Develop and adopt structurally balanced budgets for the water and sewer funds. Develop a plan to eliminate …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Village of Stamford – Claims Audit (2022M-197)
… with competitive bidding requirements or the Village’s procurement policy. Five claims totaling $1,334 included food … $700 did not have an itemized receipt and did not follow procurement guidelines. Six claims totaling $637 did not have appropriate …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Ticonderoga Central School District – IT Asset Management (S9-22-23)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … percent of the sampled assets were not properly accounted for. Specifically: A projector costing $599 and two … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Liberty Central School District – Information Technology (2022M-73)
… data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, officials did not: Disable unnecessary network … services. Ensure the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… Objective Determine whether East Bloomfield Central School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data. Key … Determine whether East Bloomfield Central School District District officials ensured network and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… approved and supported. Key Findings District officials did not ensure employees’ payroll payments and leave accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… plan that details how District officials would respond to IT disruptions. As a result, officials had active but … non-student user accounts were unneeded and should have been disabled. Key Recommendations Develop written … agreed with our recommendations and indicated they have taken or plan to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationVillage of St. Johnsville – Records and Reports (2015M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period … and numerous bank account balances did not reconcile to the accounting records. Interfund loans were not … services of an independent public accountant or auditor to conduct the audit in a timely fashion. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Chappaqua Central School District - Fixed Assets (2022M-186)
… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained incomplete and inaccurate records and did not perform a physical …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Local Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages … that includes a thematic map highlighting the share of sales tax revenue that counties allocate to other local … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-state