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School District Website Transparency (2021-MS-1)

… pdf ] We also released 13 letter reports to the following school districts: Beacon City [pdf] , Central Square Central … Centre Union Free [pdf] , Saranac Central [pdf] , and York Central [pdf] . Audit Objective Determine whether the 13 school districts examined used their resources to maintain a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1

City of Lackawanna – Network Management and Internal Controls (2021M-215)

… City officials did not regularly review, identify and disable unnecessary network user accounts. As a result, 14 … policies and procedures for managing network access and disable unnecessary network user accounts. Provide periodic …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215

Weedsport Central School District – Payroll (2021M-179)

… paid to Weedsport Central School District (District) administrators and business office personnel was accurate and … Key Findings Certain compensation paid to District administrators and business office personnel was inaccurate … paid to Weedsport Central School District District administrators and business office personnel was accurate and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179

Haverstraw-Stony Point Central School District – Information Technology (2021M-108)

… established adequate internal controls over user accounts to prevent unauthorized use, access and loss. Key Findings … adequate controls over the District’s user accounts to protect against unauthorized use, access and loss. … information technology (IT) security awareness training to all employees using IT resources. Sensitive IT control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technology

City of Long Beach - Budget Review (B19-7-4)

… our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed … budget includes appropriations of $85.7 million and revenue estimates of $40.7 million. For the fiscal year ended … services and employee benefits accounted for 90 percent of revenue. This leaves little to finance operations and …

https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4

Town of Ticonderoga – Financial Records and Reports (2015M-301)

… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for the … Board did not receive complete and accurate information to monitor the Town’s financial operations and to assess the Town’s financial condition. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301

Town of Plymouth – Board Oversight (2016M-190)

… to protect the Town’s data, including PPSI, against loss, theft or abuse. We found no evidence that Town officials …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190

Town of Ossian – Tax Collector (2016M-364)

… of our audit was to verify the accuracy of the Town’s tax collection for the period January 1, 2015 through October … for 2016 totaled approximately $817,000. Key Finding The Tax Collector accurately recorded tax payments and, with minor exceptions that we discussed …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364

Town of Hancock – Transfer Station Operations (2016M-255)

… The purpose of our audit was to determine if transfer station operations were self-sufficient for the period … by an elected five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins … revenues of $11,600 and expended $57,100 for transfer station operations. Key Findings The Town of Hancock received …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255

Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)

… 1, 2014 through May 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346

Town of Busti – Taxpayer Equity (2015M-349)

… Town officials were properly budgeting and allocating highway department expenditures for the period January 1, … within its borders. Budgeted appropriations for the highway fund for 2015 totaled approximately $1.1 million. Key … properly budget for or allocate approximately $135,000 in highway equipment purchases between the town-wide and …

https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349

West Seneca Fire District #6 – Financial Management (2013M-14)

… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14

Wantagh Fire District – Payroll (2013M-176)

… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll for … District’s policy. Key Recommendation Take immediate steps to correct employees maximum leave accruals based on the … The purpose of our audit was to examine the Districts internal controls over payroll for …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176

Orange County Community College – Information Technology and Financial Activities (2017M-111)

… the College’s controls over information technology (IT) and financial activities for the period September 1, 2015 … $85 million. Key Findings The Board did not adopt adequate IT policies that address appropriate computer use and … established. The purchasing policy is inadequate because it does not address all New York State General Municipal Law …

https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financial

Town of Wilson –Purchasing (2014M-077)

… pricing when making these purchases. The Town purchased a tractor for $45,298 and two mowers totaling $30,558 from a …

https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077

Town of Jefferson – Selected Financial Operations (2014M-332)

… Purpose of Audit The purpose of our audit was to examine selected financial operations of the Town for the … therefore hired a bookkeeping company in February 2014 to maintain the Town’s financial records. Key Recommendation Establish an internal control structure to include compensating controls to mitigate the risks …

https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332

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