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Uniondale Union Free School District – Information Technology (2023M-61)
… (District) officials adequately managed nonstudent network user accounts and permissions. Key Findings District officials did not adequately manage nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, remitted and … of the Clerk’s accounts and records. Town officials agreed with our recommendations and have indicated they plan to …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Willsboro Central School District – Student State Aid (2023M-119)
… School District (District) officials properly claimed State aid for special education students who received … Key Findings District officials did not properly claim State aid for special education students who received … of June 30, 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed timely and accurate … annual and monthly financial reports. As a result, the City Common Council (Council) did not have accurate and … Determine whether the City of Salamanca City Comptroller Comptroller completed …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… (project). Key Findings BOCES officials did not properly claim State aid for the project. As a result, as of January … being entitled to it. In addition, if officials do not claim approximately $1.5 million in eligible unclaimed …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or … who is not involved with the disbursements process. Create and adopt policies and procedures related to breach …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mPersonal Income Tax Refunds
… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … Background The Department processes all New York State personal income tax returns. All returns that result in … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsAkron Central School District – Controls Over Compensatory Time (2014M-24)
… of July 1, 2011 through December 20, 2013. Background The Akron Central School District is located in the Towns of … Akron Central School District Controls Over Compensatory Time …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… parking ticket collection process for the period January 1, 2015 through June 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately … since September 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Chatham Central School District – Financial Management (2023M-11)
… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Chappaqua Central School District - Fixed Assets (2022M-186)
… report - pdf] Audit Objective Determine whether Chappaqua Central School District (District) officials properly … procedures. 25 disposed assets that we examined were not removed from the District’s original asset list. Also, officials could not determine …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… plan, update the plan as needed and distribute it to all responsible parties. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… more than $2.5 million of the component (which are BOCES’ member school districts) and participating (which are other …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… Board of Cooperative Educational Services (BOCES) officials’ budget development process … are developed which consider historical trends and revenue estimates and consider utilizing the budgeting module …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… process and software system were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable … charter. The software collection system should account for all receipt numbers. Users’ access to the software …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Rensselaer County – County Bridge Maintenance (S9-13-6)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan … for managing and monitoring the revolving loan fund program. Except as specified in Appendix A, officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… and officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … the Board and BOCES officials properly established reserve funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels. The Board and officials: …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… OVERVIEW AND POLICIES One important control in New York’s Statewide Financial System requires Business Unit staff to verify all payments made are valid. To help in this monitoring … may have been made when the voucher was entered into the Statewide Financial System, or to improper transactions. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsTown of Stony Point – Budget Review (B6-13-15)
… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15