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Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… complete report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) … The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s … or misappropriated. The Clerk did not accurately record all real property tax collections, and the Clerk deposited …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Town of Pulteney – Financial Condition (2021M-24)
… 2013 audit recommendation to appropriate fund balance only in amounts that are actually available, after retaining …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Fishers Fire District – Financial Condition (2021M-128)
… the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Horseheads Central School District – Network Access Controls (2021M-127)
… Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter into a service level … were unable to determine exactly what services they paid for, if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Adirondack Central School District – Information Technology (2022M-61)
… are not consistent and seven of 13 computers were used for personal use. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … not support that they periodically sought competition for purchases totaling $478,613. In particular, officials did … and air conditioning (HVAC) system maintenance for 12 years and payroll services for 9 years without seeking …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… were unable to identify 354 unused IT assets (91 percent) on inventory records. We identified 70 unused IT assets that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2South Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board and District officials did not ensure that online banking transactions were appropriate and secure. … to access a District bank account. The Board’s online banking policy (Policy) dated April 24, 2013 has not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Valhalla Union Free School District – Network User Accounts (2022M-26)
… officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss. … officials adequately managed network user accounts in order to help prevent unauthorized use access andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… complete report - pdf] Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services … maintained them at reasonable levels. Key Findings While the Board and BOCES officials properly established reserve … Adopt a comprehensive written reserve fund policy. Review all reserve balances to determine whether the amounts …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Finger 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-corporationCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) … progress and document findings in writing. Require the City or one of the taxing jurisdictions to request the project owners’ financial information to ensure the City is receiving the proper PILOT amounts. Ensure City …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s … unneeded network user accounts. These accounts had last log on dates ranging from March 2014 to November 2022. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Throop – Highway Department (2021M-115)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Board (Board) and the Highway Superintendent (Superintendent) provided adequate … Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish written policies and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Saugerties Central School District – IT Asset Management (S9-22-05)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets … accounted for. Specifically: A projector costing $599 and two Chromebooks with an approximate cost of $500 based on …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… complete report – pdf] Audit Objective Determine whether the Board of Directors (Board) ensured that cash … adequate controls over disbursements, such as auditing all claims and reviewing bank statements and canceled check … Review bank statements and canceled check images. Audit all claims and ensure they have documented approvals, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashRochester Academy Charter School – Credit Cards (2022M-208)
… card charges without knowing what was purchased or whether the charges were for appropriate School purposes. 35 percent (169 totaling $68,523) of the tested credit card charges did not have a receipt or did … policies or adopt a written credit card policy. Ensure all credit card charges are adequately supported before …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208City of Rensselaer – Accounting Records and Reports (2023M-26)
… timely accounting records and reports to allow the Common Council Council to effectively manage financial operations …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Brocton Central School District – Claims Audit (2023M-15)
… made and may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with adequate guidance to perform her … because they had one or more exceptions . For example: All 100 claims were paid without documentation to demonstrate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Saratoga Springs City School District – Procurement (2023M-25)
… take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25