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Penn Yan Central School District – Network Access Controls (2021M-79)
… they were appropriate or needed to be disabled. As a result, we identified 1,094 unneeded user accounts and six …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Village of Ilion – Information Technology (2015M-34)
… $13.6 million. Key Findings The Village experienced two information technology (IT) incidents in 2014 initiated by … when there is a security breach relating to private information. The Village has not established a process for … Village of Ilion Information Technology 2015M34 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Village of Suffern – Budget Review (B17-6-8)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Hempstead -- Budget Review (B7-15-7)
… totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. … found the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2015-16 … rely on real property taxes as an increased revenue source in the future is limited. The Village’s proposed budget …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… reduced dependence on general fund subsidies. The Board of Education (Board) has not: Effectively managed reserve … plans for use that are more specific to the actual needs of the District. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mEastport-South Manor Central School District – Financial Software User Access (2014M-379)
… outlining how user access rights should be established or modified. District officials designated the Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userTown of Taylor – Financial Management (2016M-391)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of … available fund balance or established formal plans to address the excessive fund balance levels. The Board did … a manner that benefits Town residents. Annually audit, or have an independent accountant audit, the Supervisor's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Oneida Public Library District – Cash Disbursements (2015M-20)
… Purpose of Audit The purpose of our audit was to review internal … in Madison and Oneida Counties, including portions of the City of Oneida and the Towns of Lincoln, Lenox, Verona, Vienna and Vernon within the Oneida …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Alfred-Almond Central School District - Financial Management (2019M-131)
Determine whether the Board and District officials properly managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Board and District officials properly managed capital project Project change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Rye City School District – Payroll and Leave Accruals (2016M-169)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments … $82.8 million. Key Findings The payroll clerk did not always manually enter the correct rates or hours, and … for supervisors to ensure that they determine if employees have sufficient leave balances prior to approving leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Morristown Central School District – Information Technology (2021M-137)
… to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane Central School District – Information Technology (2021M-84)
Determine whether Haldane Central School District District officials adequately managed and monitored user accounts and permissions
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Connetquot Public Library – Cash Disbursements (2017M-125)
… to examine the Library’s controls over cash disbursements for the period July 1, 2015 through October 31, 2016. … funds are disbursed appropriately. The Board did not establish a petty cash fund at the lowest practical amount … over the Library’s bank accounts, and limit signatory rights on the bank accounts. Establish a petty cash policy …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Thurston Fire Company – Board Oversight (2016M-429)
… in accordance with its bylaws which stipulate that a Board composed of seven elected members is responsible for … books and records in January 2015 or 2016. The credit card policy lacks a requirement for receipts and … and responsibility and the procurement policy does not include thresholds or information required to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Greene – Justice Court Operations (2021M-95)
… Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted for, deposited, … The Justices did not perform monthly accountabilities, and Justice Martin was unaware that the cash balance in her … Determine whether the Town of Greene Town Justice Court Court properly accounted for deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Mill Neck – Financial Management (2014M-358)
… 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of approximately 1,200. … adequate policies and procedures or provided guidance on maintaining a reasonable level of fund balance. The Board …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… services for the period July 1, 2014 through January 8, 2016. Background The Cato-Meridian Central School District … Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20.15 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesStatewide Local Sales Tax Collections Up More Than 21 Percent
… significant growth in local sales taxes reflects the fact that collections during the same month of 2020 were … strong even by comparison with pre-pandemic 2019, growing 11.2%, or $159 million, over July of that year. New York …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percent