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Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… 1, 2010 through May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a … Village of South Glens Falls Financial Condition and Budgeting Practices …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Perry – Water Accountability (2014M-31)
… through January 3, 2014. Background The Village of Perry is located in Wyoming County and has a population of approximately 3,700. It is governed by an elected five-member Village Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a population of approximately 1,500 residents. The Town is governed by an elected five-member Town Board. The Town’s budgeted … all financial activity is accurately recorded and reported in a timely manner, monthly bank reconciliation balances …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Springport – Financial Management (2014M-329)
… funds with the same tax base to the extent permitted by statute. Adopt budgets that include realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Sayville Public Library – Treasurer (2016M-334)
… indicative of those of a public officer, did not take an oath of office, which is a requirement for holding public … the requirements of a Library officer, including filing an oath of office as n …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Town of Willing – Justice Court Operations (2014M-377)
… through October 24, 2014. Background The Town of Willing is located in Allegany County and is governed by an elected five-member Town Board. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Northville Public Library – Cash Disbursements (2015M-53)
… our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014. … Central School District. Budgeted appropriations for the 2014-15 fiscal year totaled $152,987. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Otego-Unadilla Central School District – Information Technology (2021M-178)
… Objective Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured … Determine whether the OtegoUnadilla Central School District District Board and officials ensured District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… balance policy that addresses what level of fund balance is needed or how any surplus funds will be used and the … sit idle without a specific purpose to benefit the Town is not in the public’s best interest. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceTown of Hempstead – Procurement (2022M-63)
… written preapprovals. A vendor $12,382 more for tires than prices bid. Had Town policies been adhered to, competition … that provide these services to the Town and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Monticello – Payroll (2022M-59)
… of Monticello (Village) officials ensured that payroll and payroll-related benefits were paid properly. Key Findings … unclear Board resolutions, undocumented verbal agreements and a lack of Board oversight, training and controls, the Village’s deputy clerk was overpaid by …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Groton – Highway Department Asset Accountability (2022M-117)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an … periodic physical inventories, obtain Board approval for all disposals or dispose of Department assets in …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… of $7,430. Two administrators received leave valued at $18,042 without Board approval. 15 employees (47 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsTown of Lansing – Information Technology (2022M-66)
… adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure … adequately secured and protected against unauthorized use, access and loss. In addition to sensitive IT control … not create adequate written IT policies for network user access, online banking and breach notification. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Village of Corinth – Investment Program (2023M-146)
… report – pdf] Audit Objective Determine whether Village of Corinth (Village) officials developed and managed a … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … investment program that considers all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… – pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services (BOCES) officials … user accounts that had last log-on dates ranging from January 5, 2017 to October 29, 2021. Ensure all employees complete IT security awareness training. Key Recommendations Develop written procedures for …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userSag Harbor Union Free School District – Claims Auditing (2022M-174)
… Audit Objective Determine whether the Sag Harbor Union Free School District’s (District) claims auditor ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) transparently … audit village stamford pool capital project planning monitoring …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… the District network and potential loss of important data. In addition to sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user