Search

Somers Central School District – User Accounts and Software Updates (2021M-153)

… information technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021m

Little Flower Union Free School District – Fixed Assets (2022M-78)

… recorded and accounted for properly. A physical inventory check has not been performed since June 26, 2018. Poor fixed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)

… that all collections were properly supported, recorded and deposited and that disbursements were proper and supported. Key Findings Town officials ensured the CPF … that all collections were properly supported recorded and deposited and that disbursements were proper and supported …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23

Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21

… were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)

… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …

https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024m

Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … to help prevent unauthorized use, access, or loss. As a result, BOCES had an increased risk of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… 30, 2013. Background The Town of Willsboro is located in Essex County and has a population of approximately 2,025. The Town is governed by … issue receipts for any collections nor did she maintain a cash receipts journal. Fourteen deposits containing cash …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68

Town of Hampton – Justice Court Operations (2013M-305)

… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2012 through June 30, 2013. … held by the Court or submit the required monthly reports to JCF in a timely manner. Key Recommendations Prepare …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305

Town of Cohocton – Town Clerk Cash Shortage (2014M-325)

… taxes. Key Findings The Clerk did not remit interest and penalties collected on the late payment of taxes to the … Supervisor as required. The Clerk failed to record certain tax collections and penalties in the cash receipts journal. … of grand larceny from the Town. Key Recommendations Remit tax collections, including penalties, to the Supervisor on a …

https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325

Town of Clarendon – Justice Court Operations (2013M-362)

… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s financial … The purpose of our audit was to review the processes and …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362

Bayport Fire District – Credit Card Use (2016M-394)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the issuance and use …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … the Town of Pittsfield in Otsego County. The Department has approximately 20 volunteer members and is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Canastota Central School District - Financial Condition Management (2019M-174)

… a plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019m

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018m

Madison County - Claims Audit and Payment Process (2019M-142)

… computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly payments from a County bank account. Key Recommendations Ensure all claims … our comments on issues raised in the County’s response letter. …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

Primary Hall Preparatory Charter School – Debit Cards (2024M-159)

… documentation to demonstrate that the charges were for a valid School purpose. Debit cards pose significant risks … that the charges were for a valid School purpose. In addition, none of the 186 purchases had evidence of … are not pre-approved or supported, it could result in inappropriate or fraudulent charges or unauthorized …

https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!