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Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … officials have not performed a cost-benefit analysis to analyze the effect of borrowing for tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Nanticoke and Triangle in Broome County; the Towns of Greene and Smithville in Chenango County; the Towns of Lapeer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mVillage of Wappingers Falls – Board Oversight (2023M-70)
… [read complete report – pdf] Audit Objective Determine whether the Village … contractual agreements. Develop mitigating controls for the lack of segregation of financial duties. Key … policies and procedures to establish mitigating controls for the lack of segregation of financial duties, including …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Village of Hempstead – Budget Review (B17-7-6)
… year. Key Findings Based on the results of our review, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Hastings-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 Guilford – Budgeting (2023M-144)
… the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund … was not used as intended. Unrestricted fund balance for the general and highway funds exceeded the maximum …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… the date received at the Supervisor’s Office; therefore, we could not confirm whether Town officials deposited these …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Uniondale Union Free School District – Information Technology (2023M-61)
… of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … individual user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user …
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)
… accounting records for real property taxes. Therefore, we were unable to determine whether transactions were …
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)
… aid for special education students who received services in summer placements. Key Findings District officials did … aid for special education students who received services in summer placements. As a result, as 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)
… record revenues and expenditures. City officials agreed with our findings and indicated they would initiate …
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)
… in a timely manner. BOCES officials generally agreed with our recommendations and have initiated, or indicated …
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)
… 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … of water or approximately 71 percent of the water pumped in fiscal year 2015-16. The Board did not perform an …
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
… Purpose The objective of our examination was to determine whether … income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and … questionable refunds valued at about $8.3 million based on data we obtained from select New York State and New York …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsAkron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of … in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara County …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Chatham Central School District – Financial Management (2023M-11)
… reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. … audit school chatham …
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)
… officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained incomplete and … perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were not …
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)
… and developed and adopted an information technology (IT) contingency plan. Key Findings District officials did not … manage network user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which we …
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)
… Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) officials … expenditures and instead utilized more than $2.5 million of the component (which are BOCES’ member school districts) … funds over the last three school years. Although most of the repairs and improvements were proportionately funded …
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)
… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … office, which is inefficient and increases the likelihood for errors. There are also no verifications within the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget