Search
Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… employees. The Board did not develop a disaster recovery plan. Sensitive IT control weaknesses were communicated … including the importance of physical security and protection of personal, private, sensitive information (PPSI). Develop a disaster recovery plan. Address the IT recommendations communicated …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… Town officials properly billed, collected and accounted for water and sewer bills. Key Findings As of December 31, … The water and sewer funds do not pay administrative costs for services they receive from the general fund. Customers were overcharged for water and sewer late penalties in 2017 by …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. … Key Recommendations The Board should: Ensure that the payroll account balance shown on the District’s books …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankCortlandville Fire District – Credit Cards (2020M-57)
… report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate purposes and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting … Determine whether credit card purchases were adequately supported for appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Northern Adirondack Central School District – Leave Accruals (2020M-50)
… vacation leave accruals that exceed the amount allowed in Board-approved contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) … appropriate action to recover funds. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Medina Central School District - Reserve Funds (2019M-165)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Slingerlands Fire District – Professional Services (2014M-250)
… May 31, 2014. Background The Slingerlands Fire District is a district corporation of the State, distinct and separate … Bethlehem and New Scotland in Albany County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Town of Alabama – Town Clerk Operations (2013M-369)
… 1, 2012 through November 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town Board. The Town’s 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Town of Hartwick – Water District Operations (2017M-250)
… was to determine whether the Board ensured that bills for water services were charged equitably to all system users for … The Town is governed by an elected five-member Town Board. Water district receipts for 2016 totaled $126,100. Key … could bill users more equitably if they serviced the water meters. Water rents were not billed to some District …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Purpose of Audit The purpose of our audit was to determine whether BOCES officials accurately paid salaries … Payroll access rights were not adequately restricted to employees based on job duties. Duties related to the payroll certification process were not properly …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Walton Fire District – Financial Operations (2017M-238)
… January 1, 2016 through June 30, 2017. Background The Walton Fire District is a district corporation of the State, distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an … Walton Fire District Financial Operations 2017M238 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Village of Ossining – Parking Ticket Collections (2017M-259)
… adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, 2017. … Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets have …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… July 1, 2011, to December 31, 2012. Background The Crown Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by the Board … Crown Point Central School District Internal Controls Over Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mThree Village Central School District – Fuel Inventories (2015M-271)
… The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates eight schools … The Board has not ensured that policies and procedures are in place to control fuel assets. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Harbor Central School District is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Village of Delhi – Audit Follow-Up (2019M-204-F)
The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the audit report released in January 2020
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fVillage of Irvington – Selected Financial Activities (2015M-265)
… of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for the … any revenues from one of the cellular colocators on its tower during the 2014 calendar year, did not receive any new …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Hancock Fire Department – Audit Follow Up (2018M-236-F)
… report - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess Hancock Fire Department’s (Department’s) progress, as of February 2022, in implementing our recommendations in the … The purpose of our review was to assess the Departments progress as of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fCentral Valley School District – Claims Audit (2015M-129)
… million. Key Finding The Treasurer does not oversee the application of her signature on checks or compare checks to the warrant prior to issuance. Key Recommendation Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129City of Elmira – Audit Follow-Up (2017M-90-F)
… report released in August 2017. Background The City of Elmira (City) is located in Chemung County and has a …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-f