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Town of Webb – Audit Follow-Up (2018M-188-F)
The purpose of our review was to assess the Towns progress as of February 2022 in implementing our recommendations in the audit report released in November 2018
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fVillage of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … 1, 2014 through March 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany … Village of Altamont Justice Court Operations 2016M199 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Bemus Point Central School District – Reserve Funds (2014M-281)
… The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2009 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Fort Edward Union Free School District – Financial Condition (2015M-67)
… The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… State message delivered by Gov. Kathy Hochul set forth her agenda. State government is here to work for the people of …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressGreenville Central School District – Information Technology (2021M-156)
… confidentially to officials. Key Recommendations Ensure the acceptable use policy clearly states what is acceptable … use and implement procedures to ensure compliance with the policy. Periodically review user access and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … Services is responsible for providing temporary assistance to eligible individuals and families with social service and … agencies. Department managers did not implement procedures to review contractual performance measures to ensure that …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mSpringville-Griffith Institute Central School District – Financial Management (2015M-221)
… Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialWillsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Sackets Harbor Central School District – Financial Condition (2016M-89)
… District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The District, which … Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.3 million. Key Findings The Board … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Wallkill Central School District – Financial Management (2015M-294)
… audit was to review the District’s financial management for the period July 1, 2010 through June 30, 2015. Background The Wallkill Central School District is located in the Towns of Newburgh, Montgomery, Gardiner, … operates five schools with approximately 3,000 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Town of Greece – Information Technology (2017M-145)
… Technology (IT) controls for the period January 1, 2016 through June 30, 2017. Background The Town of Greece is … recovery plan. Town officials did not have a comprehensive hardware inventory, and IT staff did not maintain a … essential personnel. Maintain complete and comprehensive hardware and software inventories. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund balance for the … 5 increased by $1.4 million during the audit period due to inadequate budgetary estimates. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Village of Alfred – Information Technology (2017M-236)
… acceptable use of IT assets and the backing up of critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide … and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and adopt a disaster …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Franklin Square Union Free School District – Fund Balance (2016M-129)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for the period July … practices made it appear that the District needed to both raise the tax levy and use fund balance to close projected budget gaps. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
PlainviewOld Bethpage Central School District Financial Condition 2015M89
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mCanaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts … does not routinely receive and review certain reports to facilitate the reconciliation and verification of the … the daily cafeteria sales report and bank deposit amount to the student accounts report and composition of cash …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. Background The Town of Hamden is … fund. The Board has consistently relied on fund balance to fund operations, which has depleted Town resources. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Harford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial … The Harford Fire District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Middle Country Public Library – Treasurer (2015M-291)
… Treasurer performs duties relating to safeguarding Library funds, including maintaining accounting records, depositing and disbursing funds and providing monthly reports to the Board. …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291