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Town of Louisville – Water User Charges (2015M-44)
… July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a population of approximately … customer accounts. Three users have administrative rights in the computerized water billing system which allow them to … or prior approval required for adjustments to be made in the system. Key Recommendations Segregate the duties of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44City of Middletown - Information Technology (2018M-235)
… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Putnam Central School District – Fund Balance Management (2020M-27)
… Appropriations were consistently overestimated resulting in increasing fund balance levels and the District did not … plan for actual operating results. Except as specified in Appendix A, District officials generally agreed with our … to take corrective action. Appendix B includes our comment on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… the Board appropriately evaluated projects prior to approval and subsequently monitored the performance of … our comments on the issues raised in the IDA’s response letter. … Determine whether the Board appropriately evaluated projects prior to approval and subsequently monitored the performance of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… be paid in advance. The Treasurer did not maintain custody and control of her signature stamp and check signatory policies were not followed. Key Recommendations Develop policies and procedures for banking activities and online purchases. …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… June 30, 2014. Background The Town of Boonville is located in Oneida County, has a population of approximately 4,600 … audit process. A Board member has a prohibited interest in Town contracts. Key Recommendations Ensure that deliberate … and that the Town does not enter into any contract in which a Town officer or employee has a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Margaretville Central School District – Fund Balance (2015M-55)
… School District serves eight towns in Delaware, Greene and Ulster counties and operates one school with approximately 380 students. The … the amount of unrestricted fund balance in a manner that benefits District taxpayers. Such uses could include, but are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Amityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Holland Central School District – Financial Management (2015M-58)
… in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming County. The … and athletic fields. The District’s appropriations for the 2014-15 year were $17.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… Heights Funeral Home, 75 Mineola Ave., Roslyn Heights, NY. The funeral is scheduled for Thursday at 10:00 a.m. at … Roman Catholic Church, 110 Bryant Ave., Roslyn Harbor, NY. Seating and parking is limited at the funeral. Donations … to: Hospice Care Network, 99 Sunnyside Blvd. Woodbury, NY 11797. As we experienced during dad's last days, the …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… for Administration (Assistant Superintendent) and BOCES officials did not: Develop and manage a comprehensive investment program or develop … program procedures. Prepare monthly cash flow forecasts and ensure available funds are invested in legally …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementBrighton Central School District – IT Asset Management (S9-22-6)
… or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. … inventories were not conducted and officials did not adopt a comprehensive written policy for IT equipment inventory. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money … to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. Specifically: Three IT assets, a printer costing $1,155, a smart television and an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … disabled. Most of these accounts should have been disabled in February 2021 when the District updated their network … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… charges, totaling $1,891, that did not have enough detail to verify that the parts ordered were used for District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentTown of Freedom – Financial Management (2021M-191)
… fund balance levels, which ultimately resulted in a higher-than-necessary tax levy. The Board: Consistently underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by 45 percent during the past three …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191About this Report – 2021 Financial Condition Report
… selected financial, economic, and demographic information in an easy-to-understand format. The report also presents basic information on trends in State receipts (revenues) and spending (disbursements), … not to replace them. Detailed accounting data can be found in reports such as the Comprehensive Annual Financial Report …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportSpackenkill Union Free School District – Professional Services (2021M-89)
… professional services and entered into written agreements with service providers. Key Findings District officials did not always seek competition or comply with the District’s procurement policy when procuring … services are completely procured and in compliance with District policy, and that written agreements are entered …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Town of Greene – Justice Court Operations (2021M-95)
… with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Monticello – Budget Review (B4-14-15)
… review was to determine whether the significant revenue and expenditure projections in the Village of Monticello’s … the sanitation fund, over $1.7 million for the water fund and almost $1.7 million for sewer fund. Key Findings Based on … for certain matters, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15