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Geneva Housing Authority – Cash Receipts (2015M-160)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts process for the … exceeds the policy’s overnight cash level. Access rights to the housing software and accounting system are not … of the process. Update the overnight cash level policy to clearly define the maximum amount to be held before …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Wading River Fire District – Gasoline Credit Cards (2017M-5)
… The credit card policy does not identify the number of cards to be issued or the individuals authorized to use the cards, and 15 cards were in the District Manager’s custody. Key … Wading River Fire District Gasoline Credit Cards 2017M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period … is unclear. The Board does not require the Treasurer to take an oath of office, and the Treasurer submits invoices … accounting records or prepare and submit monthly reports to the Board. Key Recommendations Consult with legal counsel …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Mid-Hudson Library System – Procurement (2016M-261)
… of Audit The purpose of our audit was to examine the Library System’s procurement process for the period January … 1, 2015 through July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in the City of Poughkeepsie in …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Town of Pharsalia – Board Oversight (2018M-59)
… of our audit and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… ranged from more than $1 million as of January 1, 2017 to $153,000 as of December 31, 2020. Provide the Board with … 2018 and 2019 annual financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the Town’s annual audit reported financial …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Putnam Valley Central School District – Information Technology (2021M-154)
… report - pdf ] Audit Objective Determine whether Putnam Valley Central School District’s (District) officials ensured … Determine whether Putnam Valley Central School Districts District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… not properly fund, use or manage reserve funds according to applicable laws or best practices. The Board did not: … reserve fund use and replenishment. Obtain voter approval to liquidate the liability reserve or fund the repair reserve, as required. Pass a required resolution to properly transfer $114,895 into the retirement reserve. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… improperly allocated sales tax revenue totaling $253,603 to the TW highway fund before reducing the TOV funds’ tax levies to zero. The same amount of taxes were unnecessarily levied … when developing budgets. Allocate sales tax revenue to eliminate unnecessary levies on the TOV area. Consult with …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… assessing material aspects of the proposed projects prior to approving them. The Board did not properly monitor projects to determine whether project goals were being met. Officials … did not ensure that project approvals were transparent to the public by posting required documents on CIDA’s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectPlainville Fire District – Board Oversight (2021M-91)
… whether the Plainville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations and exceeded its …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91North Syracuse Central School District – Professional Services (2022M-34)
… officials sought competition for the procurement of professional services and entered into written agreements … officials entered into written agreements with the 15 professional service providers we reviewed, they did not always seek competition for professional services in accordance with District policy. As …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Village of Hancock – Insurance Withholdings (2022M-108)
… $19,689. There was no formal Village Board (Board) action to support the contribution rates for dental insurance. Four … Provide oversight over the Clerk and Deputy to ensure the withholdings are calculated correctly and … Reconcile monthly insurance invoices with withholdings to ensure that appropriate amounts are collected. Consult …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Sodus Central School District – Software Management (2022M-64)
Determine whether Sodus Central School District District officials ensured only appropriate necessary and authorized software was installed on District computers
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… As a result, neither the Company nor we were able to confirm all money was recorded and deposited intact. 14 … totaling $8,956 lacked proper supporting documentation to determine whether they were deposited intact (i.e., in the … before payment. The Board did not review monthly budget to actual reports or prepare an annual Directors’ report to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Minetto – Information Technology (2022M-9)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Town Board (Board) and officials did not: Provide IT security awareness training to all computer users. Adequately manage local user accounts …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Brighton Central School District – Procurement (2022M-205)
… District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in … not demonstrate that certain goods and services related to the 2021-22 CIP were procured in accordance with District … Of the nine CIP contracts totaling $4.4 million awarded to vendors, officials could not support they competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… for, recorded and reported financial transactions in a timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former Clerk-Treasurer did not … (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the legal requirements. Develop …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. Key … not adequately manage and monitor network user accounts to help prevent unauthorized use, access, or loss. As a … access by users with malicious intent. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Chestertown Fire District – Claims Processing (2016M-387)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, properly authorized and approved prior to payment and for valid District purposes for the period … documentation. Resolutions that the Board passed to approve claims for payment did not include information …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387