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Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… Objective Determine whether Southern Westchester Board of Cooperative Educational Services (BOCES) officials secured … Determine whether Southern Westchester Board of Cooperative Educational Services BOCES officials secured …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyBovina Fire District – Fund Balance (2015M-138)
… The Bovina Fire District is a district corporation of the State, distinct and separate from the Town of Bovina, and is … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written … that details anticipated equipment replacement needs based on useful life. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Silver Creek Central School District – Financial Management (2022M-153)
… million. Key Recommendations Adopt reasonable budgets. Reduce surplus fund balance to comply with the statutory limit. Reduce overfunded reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away … payment and review was 68 days. Key Recommendation Adopt new, or update existing, policies to address credit card use, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Town of Tompkins Fire District – Board Oversight (2023M-33)
… report – pdf] Audit Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire Commissioners (Board) provided oversight of the District’s financial activities. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… in a timely manner and audited, as required, prior to payment. We reviewed 680 credit card and purchase card … exceptions: 410 charges totaling $144,142 were paid prior to audit and approval by the claims auditor. 355 charges … Key Recommendations We provided nine recommendations to help District officials improve the District’s credit card …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… has not adopted a formalized process for monitoring user activity. Key Recommendations Develop policies for granting, … and review financial software audit logs to monitor user activity and compliance with computer use policies. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… of recording tax and water rent payments that ensures each payment received is properly recorded, including appropriate …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232State Comptroller DiNapoli Releases Municipal Audits
… audits of Chestertown Volunteer Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal … that all cash had actually been deposited. Town of Ithaca – Information Technology (Tompkins County) Town … audits of Chestertown Volunteer Fire Company Town of Ithaca and the Town of Smithtown …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… the records maintained for activities performed under the LOSAP point system were accurate and complete. In addition, … who are also district employees, were incorrectly granted LOSAP points for performing activities during their regularly …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… Board of Fire Commissioners, provides fire protection and rescue services to all of the Town of Plattekill and a …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsBaldwinsville Central School District – Fuel Inventory (2022M-106)
… periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation … April 1, 2014 through April 30, 2015. Background The City of Utica is located in Oneida County and has a population of … City of Utica Parking Violation Enforcement and Collection 2015M219 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… Determine if the District adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle fuel … Key Recommendations The Supervisor of Transportation and head mechanic should ensure: Accurate fuel inventory and delivery records are maintained on a daily basis. Mileage …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The … the Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require … and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… assets cost $128,102 and included computers, projectors, interactive displays and cameras. Also, 30 out of 95 assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Town of Pulteney – Information Technology (2021M-28)
… assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and … agreement (SLA) with the Town’s IT service providers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28