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Chappaqua Central School District - Fixed Assets (2022M-186)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … a periodic inventory count or an unannounced asset count for District departments. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186State Agencies Bulletin No. 2142
… of the Internal Revenue code, providing dollar limitations on benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitRochester Academy Charter School – Credit Cards (2022M-208)
… credit card charges were properly approved, supported and for School purposes. Key Findings School officials did not … charges were properly approved, adequately supported and for School purposes. Officials did not perform an effective … knowing what was purchased or whether the charges were for appropriate School purposes. 35 percent (169 totaling …
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)
… their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. …
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)
… benefits. Specifically: The Board did not have a process to adequately oversee and monitor CPIDA projects. As a … $30,676. Key Recommendations Develop written procedures to periodically monitor projects’ progress and document … project owners’ financial information to ensure the City is receiving the proper PILOT amounts. Ensure City officials …
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)
… - pdf] Audit Objective Determine whether the Finger Lakes Horizon Economic Development Corporation (Corporation) Board … response. … Determine whether the Finger Lakes Horizon Economic Development Corporation Corporation Board …
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)
… Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly … at reasonable levels. Key Findings While the Board and BOCES officials properly established reserve funds, they did …
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
General capital assets should be classified in the appropriate account code to indicate the type of fixed asset owned and the source of the monies from which the general capital assets were acquired
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsTown of Stony Point – Budget Review (B6-13-15)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
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)
… inventories. Officials stored unused IT assets in an unsecured area and an unlocked cabinet in a classroom and did not track or monitor who accessed …
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)
… conduct online banking and none of the employees involved in online banking received Internet security awareness …
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)
… take corrective action. Appendix B includes our comment on the District’s response. … Determine whether the Goshen …
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, … IT vendor. Leaving unneeded network user accounts enabled on the network increases the risk of unauthorized access. Key …
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)
… with our recommendations. Appendix B includes our comment on an issue raised in the District’s response. … Determine …
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)
Determine whether Hancock Central School District District 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)
… remit or report all collections in a timely manner. As a result, the Town’s collections were at a greater risk of … and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties collected …
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)
… purchasing policies and credit card payments are based on credit card statements. … Hudson Housing Authority Board …
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)
… penalties on late payments. The Receiver did not create sewer and water accounts for 16 resident parcels 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
… Business Units to maintain any documentation used to create a Vendor Add Request until the Business Unit receives …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsVillage of Fleischmanns – Water Fund (2013M-151)
… estimates for anticipated needs and that are based on historical spending. Establish a long-term capital plan …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151