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Town of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Bradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Kortright Rural Fire District – Financial Activities (2022M-51)
… Annually audit the Treasurer’s records. Seek competition for heating oil; had officials worked with the New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Village of Monticello – Financial Condition (2020M-107)
… report - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Board of Trustees (Board) properly managed financial … Key Findings The Board did not adequately manage the Village’s financial condition. As a result, the Village is … Determine whether the Village of Monticello Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Danby Fire District – Claims Audit (2020M-149)
… the Treasurer to prepay those expenditures allowed by Town Law prior to Board audit and approval. Ensure all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… [read complete report – pdf] Audit Objective Determine whether Town of … receipted, deposited timely and intact, and accounted for. Of the 103 disbursements totaling $6 million paid during …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Town of LaGrange – Financial Management (2023M-139)
… a multiyear financial plan or manage general fund balance in accordance with Town policy. As of December 31, 2022, the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Little Falls City School District - Financial Condition Management (2019M-67)
… three completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to … generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the surplus fund balance. District officials have not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Suffern Central School District - Financial Condition (2019M-145)
… budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund … used. The tax certiorari reserve may be overfunded by $13.4 million based on past settlement rates. The District does …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145King Center Charter School - Information Technology (2018M-61)
… breach notification, disaster recovery, data backup, password security management, IT asset inventory and user … address breach notification, disaster recovery, backups, password security management, IT asset inventory and to …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Edmeston Central School District - Fund Balance (2020M-1)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner … to taxpayers. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andMedina Central School District - Tax Collection (2019M-151)
… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key … Determine whether the Tax Collector Collector received recorded deposited and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Cuba-Rushford Central School District - Financial Management (2020M-7)
… Board and District officials overestimated appropriations by a total of approximately $4.8 million from 2016-17 through … appropriations, exceeding the 4 percent statutory limit by approximately $1.9 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Monticello Central School District - Fund Balance Management (2020M-2)
… Board and District officials properly managed the general funds fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Town of Patterson - Information Technology (2020M-37)
… with the IT consultant. Town officials did not provide IT security awareness training to staff. Sensitive IT control … and sensitive information (PPSI). Provide periodic IT security awareness training to all employees who use IT …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Mount Markham Central School District – Financial Management (2020M-39)
… of adopting budgets that appropriate fund balance that is not needed or used to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Honeoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9