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Copiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225City of Little Falls – Financial Condition (2021M-54)
… Determine whether the City of Little Falls City Common Council Council and officials adopted realistic budgets that …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… [ read complete report - pdf ] Audit Objective Determine whether the Village …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… [ read complete report - pdf ] Audit Objective Determine whether Ripley …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userTown of Dix – Justice Court Operations (2022M-06)
… remitted Justice Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key … and remitted in a timely and accurate manner, or that all adjudicated cases were reported. The Justices did not provide … supervisory approval or the creation of an audit log. 186 adjudicated cases were not accurately reported to the DMV. …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Lansing Central School District – Procurement (2021M-213)
… 14-month audit period. Officials used the same insurance provider for about 20 years and each of the four remaining …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityCicero Fire District – Financial Condition (2023M-132)
… [read complete report – pdf] Audit Objective Determine whether the Cicero …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132East Aurora Union Free School District - Procurement (2023M-125)
Determine whether the East Aurora Union Free School District District officials procured goods and services in a competitive manner
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Village of Mexico – Financial Management (2023M-170)
… a reasonable fund balance level. Village officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Chittenango Central School District – Information Technology (2023M-155)
… users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware … restore, repair and/or rebuild critical IT systems or data in a timely manner. In addition to sensitive IT control weaknesses we …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Village of Cato – Water Financial Operations (2023M-145)
… produced and purchased to water billed to identify any variance. Review water rates and assess reserve balances to …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Crown Point Fire District – Board Oversight (2024M-29)
… 2017 through 2022 were not conducted. As a result, there is no independent verification that the Secretary-Treasurer … not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, … financial reports and records. Ensure an annual audit is performed and the required AFRs are properly filed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Montauk Union Free School District – Information Technology (2022M-137)
… to the network and financial application and developed an information technology (IT) contingency plan. Key Findings … audit school montauk information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… did not: Develop comprehensive procedures for managing network and financial application user accounts nor did they periodically review all network user accounts and permissions to determine if they … As a result, we identified the following unneeded network user accounts: 181 for students no longer in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationHarborfields Central School District – Information Technology Asset Management (2024M-9)
… Audit Objective Determine whether Harborfields Central School District (District) officials appropriately tracked, … Determine whether Harborfields Central School District District officials appropriately tracked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetTown of Gorham – Budgeting (2023M-181)
… budgets. Key Findings The Board did not develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the Town maintained unreasonable fund balance levels and likely levied more taxes than necessary. From fiscal …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Lewis County – Purchase Cards (2024M-41)
… card charges were properly approved, supported and for appropriate purposes. Key Findings We reviewed 366 … charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … approved and supported and did not follow County policies. For example: Although prior approval is required by the …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Village of Canaseraga – Claims Audit (2023M-48)
… [read complete report here - pdf] Audit Objective Determine whether Village … 300 claims we reviewed totaling approximately $758,000, 205 claims (68 percent) totaling approximately $656,000 had … approximately $114,000 were paid prior to scheduled monthly Board meetings and were not audited prior to payment. …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48