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Lynbrook Union Free School District – Special Programs (2016M-45)
… established effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … Lynbrook Union Free School District Special Programs 2016M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Livonia Central School District – Software Management (2016M-293)
… for the 2016-17 fiscal year total approximately $33 million. Key Findings The Board’s acceptable-use policies … the District did not have a disaster recovery plan in place. Key Recommendations Update the acceptable-use policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293East Hampton Union Free School District – Financial Software User Access (2016M-340)
… period July 1, 2014 through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates … East Hampton Union Free School District Financial Software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessTuckahoe 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 …
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)
… properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January … in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of Greene and Smithville in Chenango County; the Towns of Lapeer and …
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)
… bank reconciliations. Ensure bond anticipation note (BAN) proceeds were properly used. Ensure the Village’s Annual …
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)
… the accumulated deficit in the Village's general, special revenue and internal services funds as of May 31, 2005. New York State Local Finance Law Section 10.10 requires …
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)
Determine whether HastingsonHudson Union Free School District District officials ensured that unneeded network user accounts were disabled timely
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)
… realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance … by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway fund. The Board …
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)
… collections in a timely manner. Town officials disagreed with certain aspects of our findings and recommendations, but …
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)
… (District) officials adequately managed nonstudent network user accounts and permissions. Key Findings District officials did not adequately manage nonstudent network user accounts and permissions. As a result, the … an increased risk of unauthorized access to and use of the network and could potentially lose important data. In …
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)
… property tax collections within required timeframes or in a timely manner. Remit real property tax collections … record and report real property tax collections. In addition, the Clerk was unable to provide the 2019 … whether transactions were recorded accurately and timely in 2019. Key Recommendations Maintain detailed and accurate …
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)
… Discontinue the improper accounting practices put in place by the former Comptroller and accurately record …
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)
… $916,278 in aid before being entitled to it. In addition, if officials do not claim approximately $1.5 million in …
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
… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … Background The Department processes all New York State personal income tax returns. All returns that result in … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsAkron Central School District – Controls Over Compensatory Time (2014M-24)
… of July 1, 2011 through December 20, 2013. Background The Akron Central School District is located in the Towns of … Akron Central School District Controls Over Compensatory Time …
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. …
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)
… we tested. Officials maintained incomplete and inaccurate records and did not perform a physical inventory count since … Key Recommendations Ensure the District’s new asset list is complete, accurate and up-to-date and that … that all disposed assets are removed from the District’s new asset list. Update the fixed asset policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186