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City of Middletown - Information Technology (2018M-235)
… did not develop adequate IT policies or procedures. 70 user accounts have not been used in the last six months, …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… using the United States General Services Administration (GSA) per diem rates. A credit card company was allowed to … College and include maximum reimbursement rates, such as GSA per diem rates, for lodging, meals and mileage. Ensure …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresOysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Tri-Valley Central School District - Financial Management (2020M-17)
… reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and … limit each of the last three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… multiyear financial plans with goals and objectives for funding long-term operating needs. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was … supported, and that money was safeguarded. Key Findings Department officials did not ensure that financial activity … Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… our audit and investigation, the former Superintendent was arrested and charged with obstructing governmental …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Westhill Central School District – Information Technology (2021M-32)
… officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Town of Springfield – Accounting Records and Reports (2020M-175)
… (Town) Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The current Supervisor did not … Springfields Town Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Grand Island Central School District - School District Website (S9-19-31)
… Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of … Key Recommendations Provide further transparency by posting comprehensive budget-to-actual and internal audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Albany Water Board – Software Management (2020M-159)
… installed on Albany Water Board (AWB) computers and mobile devices is appropriate and necessary. Key Findings Software installed on AWB computers and mobile devices is not always appropriate and necessary. … and necessary software was installed on computers and mobile devices. We found unnecessary software on 60 computers …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Alfred-Almond Central School District - Financial Management (2019M-131)
… Findings The Board overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and annually appropriated an average of $495,000 of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody … cards comply with Library policy. Establish and maintain a list of authorized credit card users. Library officials …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Brasher Falls Central School District – Financial Condition (2019M-158)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Determine whether the Board and District officials effectively managed the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Victor Central School District - Financial Management (2019M-62)
… reserves with balances totaling more than $1.3 million as of June 30, 2018. Key Recommendations Develop and adopt … estimates for revenues and appropriations and the amount of fund balance and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… adequate oversight of the Treasurer’s fiscal duties and could not explain why the bank balances presented on the … We also found: Adequate monthly reports were not prepared and shared with the Board. Bank reconciliations were not … discrepancy between the District’s accounting records and bank statements. The budget was not entered into the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Seneca Falls Central School District – Procurement (2021M-201)
… Objective Determine whether Seneca Falls Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District … did not always use a competitive process to procure goods and services to achieve the optimal use of District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Town of Varick – Water and Sewer Operations (2021M-46)
… Appendix B includes our comments to issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46