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Town of Hempstead – Procurement (2022M-63)
… Key Findings Officials did not always seek competition for professional services and ensure bid specifications were … million without seeking competition. Five subcontractors for work totaling $9.3 million without the required written preapprovals. A vendor $12,382 more for tires than prices bid. Had Town policies been adhered to, …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the … unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Village of Monticello – Payroll (2022M-59)
… that employees were paid appropriately. As a result, for the limited periods that we reviewed, 11 (15 percent) of … officers were overpaid by $49,000. Two officers accounted for $39,000 of the total overpayments. The payroll clerk accrued and used unauthorized leave and paid herself for more time than she was entitled, resulting in …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Bradford Central School District – Claims Auditor (2022M-157)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims … BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Hilton Central School District – Network Access Controls (2022M-200)
… not ensure that network access controls were adequate. As a result, data and personal, private and sensitive … at greater risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses … adding or disabling user accounts and permissions. The District had 230 unneeded enabled network user accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Marcellus Central School District – Online Banking (2020M-66)
… and secure. Key Findings Officials segregated the duties of employees responsible for online banking transactions, but … computer was not always used for online banking and none of the employees involved in online banking received Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine if the New York State Department of Labor (NYSDOL) discontinued unemployment insurance (UI) … New York State Department of Labor Unemployment Insurance Payments to County Jail …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countySouth Lewis Central School District – Financial Condition (2016M-83)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $25.1 … unassigned fund balance exceeded the 4 percent legal limit for fiscal years 2012-13 through 2014-15. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Wheelerville Union Free School District – Fund Balance (2016M-9)
… our audit was to review the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.4 million. … funded the capital reserve with no established plans for it. Key Recommendations Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Rose-Wolcott Central School District – Financial Management (2016M-22)
… The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in Wayne County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22North Babylon Union Free School District – Financial Condition (2016M-32)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112 million. … District’s reserves without calculations or justifications for the funding levels in the reserves. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Greenville Fire District – Capital Reserve (2014M-64)
… Purpose of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for the period of January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Sullivan County Community College – Information Technology (2017M-123)
… breach notifications and disaster recovery plans. Server room equipment is not adequately protected. Key … to servers, or consider other options for the server room’s location that would provide a more appropriate …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Town of Dannemora – Part-Town Activities (2017M-215)
… which includes the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is … appropriations for 2017 totaled approximately $2 million. Key Findings The Town’s accounting records did not include a … rates for Town residents living outside of the Village. Key Recommendations Establish a PT general fund and use it to …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Lexington – Town Clerk (2017M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk … 1, 2014 through November 10, 2016. Background The Town of Lexington is located in Greene County and is governed by … Town of Lexington Town Clerk 2017M188 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… determine whether the District procured goods and services in accordance with law and District policy and to determine … appropriate and adequately documented for the period July 1, 2015 through March 31, 2017. Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mNewark Housing Authority – Information Technology (2017M-282)
… April 1, 2015 through August 22, 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed by a … Newark Housing Authority Information Technology 2017M282 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Nichols – Financial Management (2017M-258)
… 1, 2016 through September 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by … Town of Nichols Financial Management 2017M258 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258