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Town of Saugerties – Justice Court Operations (2015M-47)
… controls over the Court’s financial activity for the period January 1, 2013 through November 3, 2014. Background … $1 million in fines, fees and surcharges during our audit period. Key Findings The Justices did not perform adequate … controls over the Courts financial activity for the period January 1 2013 through November 3 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Virgil – Board Oversight (2015M-40)
… the Town’s internal controls and Board oversight for the period January 1, 2013 through November 3, 2014. Background … the Towns internal controls and Board oversight for the period January 1 2013 through November 3 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… written procedures for granting, changing or disabling network user accounts or user permissions. Disable 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… also did not: Periodically review and disable unneeded network user accounts. 46 students were no longer enrolled but had active network user accounts. 13 individuals left employment between 2013 and 2020 but had active network user accounts. Nine generic accounts were last used …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsFabius-Pompey Central School District – Claims Auditing (2022M-83)
… purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims totaling … and for appropriate purposes. However, the District needs to improve the claims audit process because some claims were not subject to an independent claims audit and some were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… purposes, competitively procured and audited prior to payment. Key Findings While the District’s non-payroll … supported, for proper District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not … The Board did not ensure competition was sought prior to approving purchases, and it did not develop and adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115City of Lackawanna – Network Management and Internal Controls (2021M-215)
… implemented information technology (IT) security controls to safeguard the network against unauthorized access or … City officials did not establish adequate controls to safeguard the network against unauthorized access or … IT control weaknesses were communicated confidentially to officials. Key Recommendations Develop written policies …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Weedsport Central School District – Payroll (2021M-179)
… and his 2021-22 salaries, which resulted in their salaries being overstated by $550 and $590. District officials corrected the errors …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Town of Wilson –Purchasing (2014M-077)
… the Town’s internal controls over purchasing for the period January 1, 2012 through February 11, 2014. Background … the Towns internal controls over purchasing for the period January 1 2012 through February 11 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Jefferson – Selected Financial Operations (2014M-332)
… examine selected financial operations of the Town for the period January 1, 2013 through July 15, 2014. Background The … examine selected financial operations of the Town for the period January 1 2013 through July 15 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Rush – Board Oversight (2014M-193)
… the Board’s oversight of financial operations for the period January 1, 2012 through April 30, 2014. Background The … the Boards oversight of financial operations for the period January 1 2012 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Clifton – Financial Management (2014M-217)
… the Town’s oversight of financial activities for the period January 1, 2013 through April 30, 2014. Background The … the Towns oversight of financial activities for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Town of Murray – Capital Projects (2014M-086)
… the Supervisor’s financial records and reports for the period January 1, 2008 through February 25, 2014. Background … the Supervisors financial records and reports for the period January 1 2008 through February 25 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Milford – Justice Court Operations (2014M-279)
… in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open … pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely manner. Implement …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Lewis – Highway Purchases (2014M-103)
… the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. … the Highway Departments purchasing practices for the period of January 1 2012 through November 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… 1, 2010, through July 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Whitesboro Central School District – Separation Payments (2020M-146)
… - pdf ] Audit Objective Assess whether separation payments to certain Whitesboro Central School District (District) … agreements. Key Findings Separation payments made to seven of 10 employees tested were generally supported and accurately calculated. However, we question payments to three employees totaling $108,963. District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Wyoming Central School District – Professional Services (2020M-152)
… District (District) officials used a competitive method to procure professional services and entered into written … District officials did not always use a competitive method to procure professional services or enter into written … Enter into written agreements establishing the services to be provided and the basis for compensation. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152School District Website Transparency (2021-MS-1)
… the 13 districts we examined: Six did not transparently post comprehensive original budget information. None … current year budget-to-actual information. Ten did not post a comprehensive final annual budget. Eleven did not prepare and post a multiyear financial plan that could enhance the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Town of Solon - Financial Management (2018M-233)
… fund balance in the highway fund increased by $50,007 (24 percent). Although Town officials have concerns about upcoming financial or capital needs that will require …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233