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Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … on late payments. The Receiver did not create sewer and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152) , …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Wayne Central School District – Property Disposal (2021M-161)
… [ read complete report - pdf ] Audit Objective Determine whether Wayne … disposals of District property. We examined the District’s disposal of 15 school buses and seven automated external … this property. We noted similar deficiencies in our 2014 report. 1 Further, despite the results of the District’s 2016 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161LaFargeville Central School District – Information Technology (2021M-192)
… (IT) controls over physical IT assets and nonstudent network user account access. Key Findings … not establish adequate IT controls over physical IT assets and non-student user account access to the District’s … were not recorded in the District’s inventory records, and seven computers, two audio systems, one projector and 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections … accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all … whether the Town of Coventry Town Town ClerkTax Collector Clerk recorded deposited remitted and reported collection …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… rate, it approved NRT contracts between the District and Wayne Highlands School District (Wayne Highlands) without performing a cost-benefit analysis. … Over the past three school years, the Board approved Wayne Highlands NRT rates that were less than the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Henrietta Fire District – Financial Condition (2021M-27)
… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Henrietta … 2020, which is excessive and enough to pay 41.5 percent of the District’s 2020 expenditures. The Board unnecessarily … Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Butternuts – Disbursements (2021M-62)
… oversight of the disbursement process and exceeded its authority under New York State Town Law (Town Law) by … before audit and approval. The Board also exceeded its authority under New York State General Municipal Law (GML) by …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… to ensure money was adequately safeguarded and accounted for and Company officials did not establish adequate controls … all money was properly deposited, disbursed and accounted for. 21 collections (43 percent) totaling $7,770 lacked … whether they were deposited in full. $385 received for fire safety services was not deposited and cannot be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andHorseheads Central School District – Network Access Controls (2021M-127)
… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials: Paid BOCES … to employees. Key Recommendations Regularly review network user accounts and disable those that are unnecessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately … supported, and for School purposes. Key Findings Credit card charges were not always properly approved or … that all charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Adirondack Central School District – Information Technology (2022M-61)
… information technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive … Officials did not implement adequate IT controls to manage network user accounts. Of the 343 network accounts reviewed, 64 accounts were not needed. The …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… approved and supported. We attribute the audit findings to inadequate Board oversight, policies and procedures and … leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim Superintendent was … Board resolution. As a result, payroll staff were unable to interpret what benefits employees are entitled to receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15North Greenbush Common School District – Claims Auditing (2022M-112)
… (Board) ensured claims were supported, appropriate and audited and approved prior to payment. Key Findings While claims were supported and for appropriate purposes, the Board did not ensure claims … Education Board ensured claims were supported appropriate and audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… network user accounts that could be used as entry points for individuals to gain unauthorized access to the District’s … found that officials did not: Develop written procedures for granting, changing and disabling user access rights to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationWindsor Central School District – Fuel Controls (2022M-133)
… diesel fuel stored in the District’s 10,000-gallon storage tank. Without adequate controls over fuel, the District’s … and purchases and secure fuel credit cards and diesel fuel tank. District officials generally agreed with the findings …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Pelham Union Free School District – Information Technology (2021M-134)
… - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … Determine whether Pelham Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Wheelerville 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-2Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… complete report - pdf] Audit Objective Determine whether the Goshen Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … Determine whether the Goshen Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkSouth Seneca Central School District – Online Banking (2021M-164)
… - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of … Determine whether the South Seneca Central School Districts District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Valhalla Union Free School District – Network User Accounts (2022M-26)
… from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. … network users to periodically review network user accounts for necessity. Review the written procedures the District has in place for the process to communicate employee change in status to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26