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South Orangetown Central School District – Network User Accounts (2022M-24)
… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Bradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Danby Fire District – Claims Audit (2020M-149)
… complete report - pdf ] Audit Objective Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were … Determine whether the Board of Fire Commissioners Board of the Danby Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Town of LaGrange – Financial Management (2023M-139)
… complete report – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance. Key Findings The Board did not develop a multiyear financial plan or …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Maine-Endwell Central School District - Leave Records (2019M-40)
… inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 … ensure employees submitted a leave request form or ensure the legitimacy of leave taken. The District may have paid as … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Little Falls City School District - Financial Condition Management (2019M-67)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed financial condition. Key Findings For the last three completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Binghamton City School District – Information Technology (2019M-147)
… (IT) services provided by the Broome Tioga Board of Cooperative Educational Services’ South Central Regional …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Town of Schroon - Town Hall Expansion Project (2018M-128)
… officials provided sufficient oversight and management of the Town Hall expansion project. Key Findings An itemized budget was never prepared for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Town of Maryland - Financial Management (2018M-121)
… Audit Objective Determine whether the Board established a fund balance and reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key Findings Since …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Town of Thompson - Board Oversight (2018M-69)
… [read complete report - pdf] Audit Objective Determine if the Board ensured financial transactions were accounted for … and leave accrual balances were accurate. Key Findings The Board did not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and accurately, …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Carthage Central School District - Financial Condition (2018M-93)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s financial condition. Key Findings Unrestricted … of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Hudson Housing Authority – Information Technology (2019M-224)
… against unauthorized use, access and loss. Key Findings The Board did not adopt an acceptable use policy. Officials … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… and disbursements were recorded and reported, we found the following weaknesses: The Board did not require … pre-numbered duplicate receipts or cancelled checks to facilitate the review of accounting records and reports. … mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andMount Markham Central School District – Financial Management (2020M-39)
… [ read complete report - pdf ] Audit Objective Did District officials properly manage fund balance and … Did District officials properly manage fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… with District policy to procure professional services. Our review of procedures District officials used to select 17 … selecting six service providers, who were paid a total of $437,732 during the audit period. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalSchenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether internal controls over … College is located in Schenectady County, within the City of Schenectady and has approximately 2,700 full-time …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedHumphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of … Background The Clifton Park-Halfmoon Fire District No. 1 is a district corporation of the State, separate and distinct …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the District’s financial operations to ensure that assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Town of Conesville – Long-Term Planning (2016M-314)
… Purpose of Audit The purpose of our audit was to examine the Town’s long-term … planning for the period January 1, 2015 through July 26, 2016. Background The Town of Conesville is located in … The purpose of our audit was to examine the Towns longterm planning for the period January …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314