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Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… District’s network. Key Findings District officials did not monitor employee compliance with the acceptable Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) control … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Purpose of Audit The purpose of our audit was to examine user access rights for the period July 1, 2014 … approximately $67.4 million. Key Findings BOCES officials have not implemented access controls to ensure proper segregation …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… October 30, 2015. Background The Rush-Henrietta Central School District is located in the Towns of Brighton, … the terms and conditions of CBAs. … RushHenrietta Central School District Financial Management and Separation Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andUtica Academy of Science Charter School – Purchasing (2015M-71)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing procedures for the period … located in the City of Utica, Oneida County, that is not under the control of the local school board. The School, … approximately $2.7 million. Key Finding School officials have generally made purchases after obtaining the necessary …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… tax levy and a schedule of other estimated revenues were not included. The Board did not adopt a fund balance policy … appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Purpose of Audit The purpose of our audit was to examine the School’s financial operations for the period … approximately $8.2 million. Key Findings The Board did not adopt realistic budgets or routinely monitor financial … $118,182 more than the agreement provided, and did not have an applicable agreement for paying $25,713 for security …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were properly approved and … approximately $10,700. Key Finding The Treasurer did not comply with the provision of the bylaws that requires … by requiring that bills be paid only after they have been reviewed and approved. … Maple Avenue Volunteer …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Lake Placid Central School District – Claims Auditing (2016M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … auditor’s audit and approval of the corresponding claims. Not all claims were audited and approved prior to payment. … Recommendations Only print signed checks after the claims have been audited and approved by the claims auditor. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Ardsley Union Free School District – Financial Management (2024M-13)
… Key Findings The Board and District officials did not effectively manage the District’s fund balance and … As a result, the District levied more taxes than needed to fund operations. The Board and District officials … with certain aspects of our findings but indicated they have initiated, or planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13IT Asset Management (2022-MS-2)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or … of these were also tested to determine whether they could be located. We found 22 percent of these IT assets costing …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2User Access Controls Over Selected System Applications
… Objective To determine whether access controls over select State … the Program Upstate, the only academic medical center in Central New York, consists of four colleges, a research … that is considered confidential. Applications may be used not only by Upstate employees, but also by students, visiting …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … years’ budgets, the full amount appropriated was not needed because the District’s budgeting practices … $3 million over the legal limit. The District did not have a Board-adopted policy to communicate the purpose of its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Village of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted budgets based on … fund balance increased by $97,547 (25.7 percent) to $477,621 over the past three years as of May 31, 2017, … percent of the 2017-18 appropriations. Village officials have not developed a comprehensive, written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … approximately $2 million. Key Findings Village officials have not developed any formal IT policies and the Board has not …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineTown of Moriah - Leave Accruals (2019M-168)
… As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, … accrual records are accurately maintained. Direct the Town’s legal counsel to review the identified overpayments and …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Town of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway … for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 million. Key Findings An inter-municipal … poor planning and management, the Project’s costs have grown to more than $4.7 million. Change orders totaled …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Financial Management (Yates County) The board did not adopt multiyear financial or capital plans to address … payroll duties was not under written contract and did not have proper oversight. The accounting firm also kept these …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsCounty of Rockland – Budget Review (B6-16-19)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … next succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Rocky Point Union Free School District – Financial Condition (2015M-170)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … appropriating unneeded fund balance. District officials have not established a formal plan stating how much would be set …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … and $954,272 for 2012. Key Findings The Supervisor has not fulfilled even the most basic of financial … Town’s finances, there is no way to be sure that all funds have been accounted for and used solely for Town purposes. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191