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Saugerties Central School District – IT Asset Management (S9-22-05)

… percent of the sampled assets were not properly accounted for. Specifically: A projector costing $599 and two … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05

Randolph Central School District – IT Asset Management (S9-22-22)

… percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22

Village of Savona – Board Oversight (2015M-328)

Village of Savona Board Oversight 2015M328

https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328

Rochester Academy Charter School – Purchasing (2013M-144)

… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices … Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144

Lindenhurst Union Free School District – Credit Cards (2016M-179)

… Ensure that cash advances on District credit cards are no longer allowed. Maintain a complete list of those …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179

Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)

… condition and controls over information technology for the period July 1, 2009 through January 23, 2015. … The Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $31.6 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-information

Friendship Central School District –Procurement (2016M-175)

… The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the requirements of this policy or require …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175

Warsaw Central School District – Financial Management (2016M-278)

… Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools … by law) or to other reserves established and maintained in compliance with statutory directives. Use available debt …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278

Northeastern Clinton Central School District – Payroll (2016M-76)

… is located in the Towns of Altona, Champlain, Chazy and Mooers in Clinton County. The District, which operates … employees were overpaid by a combined total of $9,630 and one employee was underpaid by $551. Key Recommendations Adopt written policies and procedures for processing payrolls, clearly establishing …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76

Village of Hempstead – Budget Review (B17-7-6)

… Purpose of Audit The purpose of our budget review was to provide an … and internal services funds as of May 31, 2005. New York State Local Finance Law Section 10.10 requires municipalities … taxing authority. The Village's ability to rely on real property taxes as an increased revenue source in the future …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6

Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)

… Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and … Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25

Uniondale Union Free School District – Information Technology (2023M-61)

… the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to officials, we found that the Technology Supervisor did …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61

Town of Orangeville – Town Clerk/Tax Collector (2023M-80)

… whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, remitted … 24 months reviewed. Deposit Clerk fees and real property tax collections within required timeframes or in a timely manner. Remit real property tax collections totaling $2 million to the Town Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80

University Preparatory Charter School for Young Men - Payroll (2023M-123)

… Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payments. We reviewed policies … pay rates or Board of Trustees (Board) policy resulting in compensation errors totaling $5,188. Officials could not … to occur. Key Recommendations Ensure employees are paid in accordance with employment agreements, approved salaries …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123

Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)

… District (District) officials ensured the third-party administrator (administrator) returned forfeited funds from the Health … District officials were not aware that the FSA and DCAP administrator did not return forfeited funds totaling $25,701 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan

Watervliet City School District – Fiscal Stress (2014M-149)

… City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which … to be maintained, resulting in the need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and District officials failed to properly monitor capital …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149

Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)

… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017m

Assessment and Collection of Selected Fees and Penalties

… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various …

https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penalties