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Tully Central School District – Network Access Controls (2021M-138)
… account access. Disable unneeded network user accounts in a timely manner. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Wynantskill Union Free School District – Purchasing (2022M-85)
… competition for 17 purchases totaling $27,231. Further, contract award and pricing information was lacking on seven purchases made through State contract vendors, and the District should have paid $1,028 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of … did not ensure that goods and services were procured in the most cost-efficient manner, or provide adequate … public work projects that exceed the bidding thresholds in accordance with GML. Review project proposals before …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andTown of Middleburgh – Claims Audit Process (2023M-56)
… (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit claims … all claims without a thorough and deliberate review. 11 debit card purchases totaling $2,425 were not approved by the Board …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Addison Central School District – Procurement of Professional Services (2023M-6)
… School District (District) officials sought competition for the procurement of professional services. Key Findings District officials did not seek competition for most professional services in accordance with District … without seeking competition. Did not solicit a request for proposal (RFP) for audit services within the last five …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… used the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the corresponding … reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to fund … was not consistent with their adopted policy to use the money as revolving loans for local business development. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Canaseraga Central School District - Financial Management (2019M-104)
… reserve fund policy and could not demonstrate a plan for the need for certain reserves that have not been used for three years. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… $1.2 billion. Key Findings Cost benefit analysis (CBA) information for proposed projects lacked calculations of … stated in their applications. Key Recommendations Develop CBA ratios that provide for measurement of project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… for a fund-raiser did not maintain an accountability of ticket sales. The Treasurer did not prepare adequate monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialHolland Patent Central School District – Access to the Student Information System (2016M-326)
… period July 1, 2015 through July 31, 2016. Background The Holland Patent Central School District is located in the … Holland Patent Central School District Access to the Student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemVillage of Candor – Fund Balance (2017M-148)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through May 31, 2017. Background … elected five-member Village Board. Budgeted appropriations for the 2017-18 fiscal year for the general fund are $297,735 and for the water fund are …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148East Islip Public Library – Cash Receipts (2017M-223)
… Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate financial duties so …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… 1, 2016 through July 18, 2017. Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which provides low-rent housing for qualified individuals, is governed by a … Poughkeepsie Housing Authority Procurement and Information Technology …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyKings Park Central School District – Fuel Inventory (2015M-282)
… The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Sullivan West Central School District – Financial Condition (2014M-40)
… in Sullivan County. The District, which is governed by an elected nine-member Board of Education, operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Portville Central School District – Financial Condition (2013M-384)
… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. … Board of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are approximately $16 million. … Real Property Tax Law statutory limits and develop a plan for the use of excess fund balance. Develop a policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… officials have not closed out a capital project for a dump closure with a remaining cash balance of $111,373. Town …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Cambria Housing Authority – Financial Management (2015M-316)
… Audit all claims prior to payment and ensure that each claim is properly itemized and supported by invoices or …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Village of Bainbridge – Financial Operations (2014M-227)
… Purpose of Audit The purpose of our audit was to review the Village’s accounting records … June 1, 2012 through May 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a … Village of Bainbridge Financial Operations 2014M227 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Dansville Public Library – Procurement (2015M-225)
… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process … Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville and Wayland in Steuben …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225