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Rochester Academy Charter School – Credit Cards (2022M-208)
… Objective Determine whether Rochester Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School purposes. Key Findings School officials did not ensure … audit school district charter school rochester credit cards …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Rensselaer County – County Bridge Maintenance (S9-13-6)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $9.9 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board … and awarded projects and monitored the performance of the businesses that received financial benefits. Key … evaluate and approve projects and monitor the performance of businesses that received financial benefits. Specifically: …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… complete report - pdf] Audit Objective Determine whether the Finger Lakes Horizon Economic Development Corporation … (Corporation) Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly … Determine whether the Finger Lakes Horizon Economic Development Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings While the Board and BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… no depreciation Infrastructure 20-75 years A renovation is a project performed on an already existing component while an improvement is the addition of a new component where one did not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsTown of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… records to safeguard unused information technology (IT) assets. Key Findings District officials did not maintain … and accurate inventory records to safeguard unused IT assets. Officials did not maintain IT asset inventory records and, as a result, were unable to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2South Seneca Central School District – Online Banking (2021M-164)
… ensure online banking transactions are appropriate and secure. Key Findings The Board and District officials did not … that online banking transactions were appropriate and secure. District officials improperly allowed a third-party … ensure online banking transactions are appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… Central School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkValhalla Union Free School District – Network User Accounts (2022M-26)
… user accounts. These unnecessary accounts had last log-on dates ranging from January 3, 2012, to September 3, 2021, and … to communicate network user account changes to the IT vendor. Leaving unneeded network user accounts enabled on the … process to communicate employee change in status to the IT vendor to ensure access to the District network is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26LaFargeville Central School District – Information Technology (2021M-192)
… Improperly managed network user accounts. The District’s disaster recovery plan was outdated, inadequate and not tested. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While … officials established nonresident tuition NRT rates in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The Board did not conduct the … Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Hudson Housing Authority – Board Oversight (2016M-302)
Hudson Housing Authority Board Oversight 2016M302
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, collected, and disbursed taxes, fees and penalties. Key Findings The former Receiver, who … whether the Town of Highlands Town Receiver of Taxes and Assessments Receiver properly billed collected and …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120X.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… (OSC) record retention requirements related to vendor registration in the Statewide Financial System (SFS). OSC’s auditors will require … to support information that is entered into the Statewide Vendor File in the SFS. As a result, OSC may contact the … Comptrollers OSC record retention requirements related to vendor registration in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsVillage of Fleischmanns – Water Fund (2013M-151)
… The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Pulteney – Financial Condition (2021M-24)
… actually available, after retaining a reasonable amount for the next year. Appropriated more fund balance to finance … with budgetary deficits. Did not adopt realistic budgets for each fund from 2017 through 2020. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Bethpage Public Library – Procurement (2019M-219)
… whether the Bethpage Public Library (Library) Board of Trustees (Board) ensured goods and services were procured competitively and in accordance with … quotations or consider competitive bidding for 36 of 46 claims reviewed totaling $104,572. The Director … Determine whether the Bethpage Public Library Library Board of Trustees Board ensured goods and services were procured …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219