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Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… and 2019-20 budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to … action. Appendix B includes our comments on issues raised in the Village’s response letter. …

https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5

Starpoint Central School District – Network Access and Application User Permissions (2022M-101)

… the network and properly managed user permissions to the financial and student information applications. Key Findings … to the network or properly manage user permissions to the financial and student information applications. In addition … the District 13 years ago. Limit student information and financial application access rights and permissions based on …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-user

Lyndonville Central School District – Procurement and Claims Audit (2022M-144)

… officials did not ensure goods and services were procured in accordance with applicable statutes and/or District policy … Key Recommendations Ensure goods and services are procured in compliance with competitive bidding requirements and the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022m

Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)

… to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

… funds. Key Findings Unapproved ECA clubs were operating in the District and District officials did not establish an … action. Appendix B includes our comment on an issue raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activity

Village of Mexico – Financial Management (2023M-170)

… an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and … was $509,000 while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170

Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)

… Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. Key Findings BOCES … totaling $62,357 (99 percent) provided at 79 meetings and also did not document who attended 39 meetings at which …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services

Crown Point Fire District – Board Oversight (2024M-29)

… 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29

Montauk Union Free School District – Information Technology (2022M-137)

… be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that were … action. Appendix B includes our comment on an issue raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137

Lewis County – Purchase Cards (2024M-41)

… County could have potentially saved approximately $4,800 in travel expenses and sales tax. Additionally, the … action. Appendix B includes our comment to an issue raised in the County’s response. …

https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41

Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)

… company (supplier) after contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if … through October 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate …

https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and

Brentwood Union Free School District – Information Technology (2023M-83)

… computerized data was not adequately safeguarded. In addition, the District has an increased risk that the … be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that we …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83

Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)

… April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of approximately … projects are thoroughly evaluated, planned and managed in accordance with the license agreement with the State. …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162

Chautauqua County – Court and Trust Funds (2020-C&T-1)

… controls to safeguard and account for court and trust funds for the period January 1, 2017 through February … maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York … records and properly reported the condition of court and trust funds to the State Comptroller as prescribed by …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1

Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)

… Purpose of Audit The purpose of our audit was to evaluate the Supervisor’s financial … 1, 2013 through March 21, 2014. Background The Town of Perrysburg is located in Cattaruagus County, has … Findings The Clerk and a bookkeeper perform virtually all of the Supervisor’s financial duties with little oversight. …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169

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