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Town of Horseheads – Financial Management (2015M-211)
… 30, 2015. Background The Town of Horseheads is located in Chemung County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Milford – Justice Court Operations (2014M-279)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … remained open because they had not been properly reported to the State Department of Motor Vehicles (DMV). The Justices … the DMV’s pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit process and to determine if there were any … The purpose of our audit was to review the claims audit process and to determine if there were any …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or … 354 network user accounts (33 percent) 53 generic and/or shared user accounts (53 percent) Five administrative … to increased reliance on a remote learning environment and administrative operations, protecting IT assets becomes …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Town of Duanesburg – Financial Records and Reports (2020M-116)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. … Town Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Davenport Fire District – Financial Activities (2020M-147)
Determine whether Davenport Fire District District officials established adequate controls to ensure that financial activities are properly recorded and reported and cash was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Central Square Central School District - School District Website (S9-19-29)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … Must post required information to the District website: Final annual budget, OSC audit report and CAP and a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Albany Water Board – Software Management (2020M-159)
… users from downloading applications from application stores. Maintain application and software inventories for all …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… (District) has an information technology (IT) contingency plan that is periodically evaluated, updated as necessary, … and adopted a comprehensive written IT contingency plan. The District pays $10,500 for central site … infrastructure support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyPortville Central School District - Financial Management (2018M-245)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… not develop a comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSayville Union Free School District - Purchasing (2019M-69)
… by District policy. Due to the District’s inconsistent purchasing policies, officials do not have clear guidelines … by the Board. Key Recommendations Review and update purchasing policies to clarify guidelines for procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… Determine whether the Board of Directors and Executive Administrator Administrator properly approved and monitored …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalPlattsburgh City School District - Procurement (2019M-198)
… with the purchasing policy. Of the services obtained from seven professional service providers, who were paid a … total of $178,247 during the audit period, the services from six providers, who were paid $163,497, were not procured …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Patchogue-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. …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… UDAG repayment money totaling $4.5 million for long-term loans to fund capital projects was not consistent with their adopted policy to use the money as revolving loans for local business development. Board-approved loans made from the …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Town of Athens - Town Clerk/Tax Collector (2018M-41)
… real property taxes were not always deposited within the required timeframes. Clerk fees collected during five months of our audit period totaling $11,179 were deposited from between one to 33 days after receipt. In 2016, the Clerk deposited $37,036 in real property taxes from between one to 24 days after receipt. Bank …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Fredonia Central School District - Financial Management (2018M-33)
Fredonia Central School District Financial Management 2018M33
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… complete report - pdf ] 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 … Determine whether the District applied for all transportation State aid for new …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busPutnam Central School District – Fund Balance Management (2020M-27)
… Appropriations were consistently overestimated resulting in increasing fund balance levels and the District did not … plan for actual operating results. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27