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Ripley Central School District – Financial Management (2021M-23)
… 4 percent statutory limit by approximately $1.4 million, or 15 percentage points. Did not develop and adopt a … agreed with our findings and indicated they have initiated or will initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Village of Sylvan Beach – Board Oversight (2013M-34)
… oversight responsibilities because it did not audit each claim listed on the abstracts. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… effectively manage fund balance. The Board did not develop or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be used and the timeframe for …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balancePenn Yan Central School District – Network Access Controls (2021M-79)
… whether they were appropriate or needed to be disabled. As a result, we identified 1,094 unneeded user accounts and six … with unnecessary administrator permissions. Enter into a service level agreement (SLA) with the District’s … provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Marlboro Central School District – Information Technology (2021M-33)
… and permissions to determine whether they were appropriate or needed to be disabled. 79 percent (71 network user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable accounts. Officials developed a data security …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Village of Dering Harbor – Payroll (2020M-78)
… descriptions and responsibilities, work hours, salaries or hourly rates and employee benefits. The Village paid … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… $500,000 deposit before any renovation work was completed or services rendered. Paid approximately $131,000 in … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Town of Tyrone – Financial Management (2014M-343)
… purpose of our audit was to review the Board’s financial management for the period January 1, 2010 through September … purpose of our audit was to review the Boards financial management for the period January 1 2010 through September 26 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Kingston Housing Authority – Board Oversight (2020M-103)
Determine whether the Board of Commissioners Board provided adequate oversight of Kingston Housing Authority Authority operations
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Islip Fire District – Capital Assets (2020M-3)
… officials maintain and monitor accurate inventory records to safeguard District assets. Key Findings District officials … not maintain accurate and consistent capital asset records to ensure District assets were monitored and safeguarded. … assets totaling $36,809. District officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor maintained up-to-date accounting records … Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and … are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the financial …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Rush – Board Oversight (2014M-193)
… against the Town before payments are disbursed. Conduct or provide for an annual audit of the financial records of all Town officers who received or disbursed money during the preceding fiscal year. … The …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… depending on the location of the training school or course. These additional requirements are summarized … Location Additional Requirements Outside the county or counties where the district/municipal corporation is …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsEastport-South Manor Central School District – Building Safety (2020M-18)
… Education (Commissioner) and needed repairs are completed or scheduled in the capital plan. District officials … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Town of Great Valley – Town Clerk (2014M-29)
… and fees. The Clerk did not deposit all collections or remit all tax collections to the Town and County in a … timely manner. The Board did not audit the Clerk’s records or engage an independent accountant to do so. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… accounts. Key Recommendations Adequately segregate duties or implement effective mitigating controls over water and … with our findings and indicated they had already taken or planned to take corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Buffalo City School District - Charter School Tuition Billing (2019M-122)
… officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings … billing. Key Recommendations Annually review the New York State Education Department (SED) State aid handbook for the updated formula and rates to …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Town of Pelham - Information Technology (2019M-77)
… and officials did not develop comprehensive IT policies or procedures. Sensitive information technology (IT) control … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77The Academy Charter School - Credit Card Expeditures (2019M-80)
… along with itemized receipts and documentation of why the meal was necessary. School officials generally agreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Richfield Springs Central School District - Fixed Assets (2019M-140)
… Fixed asset and disposal policies were not comprehensive or being followed. Out of 206 fixed assets reviewed, 64 were … supporting documentation including either sale records or Board approval. Key Recommendations Establish a threshold …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140