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Putnam Valley Central School District – Information Technology (2021M-154)

… not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an … for three employees whose job responsibilities required administrative permissions, to be used for non-administrative activities. In addition, sensitive IT control …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154

Town of Hempstead – Budgeting (2021M-169)

… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to … and transparent manner, and show fund balance estimates for each fund, with the required breakdown. Properly budget …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169

Village of Hewlett Bay Park – Financial Management (2022M-30)

… fund balance level. Village officials generally agreed with our findings and indicated they have begun to initiate …

https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30

Bethlehem Central School District – In-School Internet Connectivity S9-22-1

… with the ability to burst to a total of 1 Gbps for its high school primary Internet Service. Overall, of 35 teachers …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1

Clymer Central School District – Payroll (2023M-168)

… or supported. District officials did not ensure pay rates were accurate or that compensation was paid in … errors totaling $28,500 because they used incorrect pay rates or incorrect hours/days worked to calculate 16 … procedures for reviewing payroll to detect inaccurate pay rates and governing overtime approvals. Perform a more …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168

Village of Unadilla – Procurement (2022M-182)

… reviewed totaling $469,283, Village officials did not seek competition for 18 purchases totaling $440,056. By not seeking competition, the Board of Trustees (Board) has less assurance … and conditions in the best interest of its taxpayers. Competition was not sought for: Any of the five purchases …

https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182

Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)

… Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … an average of $585,636, or 6 percent and appropriated fund balance that was not used. Surplus fund balance exceeded the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022m

Town of Worcester – Claims Audit (2022M-145)

… made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145

Mexico Academy Central School District – Procurement (2023M-75)

… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … services from seven vendors totaling $640,880 out of the eight vendors reviewed totaling $661,880. Obtain written quotes for the purchase of like-kind items from three vendors totaling $17,762 and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75

Town of Barton - Highway Asset Accountability and Procurement (2019M-8)

… Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over $1,100 that could not be accounted … motor oil and tires, resulting in potential overpayments of $4,500. Key Recommendations The Superintendent should: …

https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8

Greenville Fire District - Fixed Assets (2019M-223)

… during our audit period, the District does not have a comprehensive policy or procedures to safeguard fixed … for each asset including purchase date, purchase price, date placed in service and useful life. As a result, … could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223

Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)

… Educational Services (BOCES) officials properly managed and monitored building access badge accounts. Key Findings BOCES officials did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that are not properly managed and remain active without a purpose can be lost, stolen or …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building

Town of Harpersfield – Claims Auditing (2024M-71)

… necessary expenditures and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that … of unaudited claims each month and approved the abstracts for payment. However, the abstracts did not contain sufficient details or itemization for the Board to make the necessary determinations required …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71

Town of Pitcairn – Claims Auditing (2024M-69)

… and 26 claims totaling $15,593 did not include adequate supporting documentation. This increased the risk that claims …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69

Lake George Fire Company - Cash Receipts (2015M-216)

… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and … for financial operations. The Treasurer prepares and makes all deposits, pays Department bills and performs all …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… over financial operations for the period of January 1, 2012 through December 5, 2013. Background The Livonia Hook … and decision making power lies with the membership’s vote. The Company reported operating expenditures of $33,209 for 2012. Key Findings The Board’s code of ethics is inadequate …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001

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