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Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… could be inappropriately altered, accessed or used. In addition to the sensitive network access control … to help ensure adequate network access controls were in place, including a comprehensive written information … assess the need for 292 inactive network user accounts. In addition, the District did not have a written agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… – pdf] Audit Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) … audit charter school brighter choice …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeWhite Plains City School District – Financial Management (2020M-71)
… Adopt annual budgets that contain reasonable estimates for expenditures, revenues and the amounts to be transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Town of Summit – Town Clerk (2024M-51)
… Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were … a timely manner $6,000 to the Town Supervisor (Supervisor) and certain NYS agencies in accordance with Town Law Section … the Town of Summit Town Clerk properly recorded deposited and remitted clerk fees in timely manner …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Livingston County Probation Department – Financial Operations (2016M-404)
… period January 1, 2014 through April 28, 2016. Background Livingston County is located in central New York and has a … by the Board of Supervisors, which comprises 17 elected Livingston County Town Supervisors. The Livingston County Probation Department assists in reducing …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure … The Company provides fire protection and rescue services to the Village and residents outside the Village pursuant to contracts with the Towns of Butler, Victory and Wolcott. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialCity of Yonkers – Budget Review (B6-14-13)
… The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City … tax surcharge, metered water and sewer rents may not be achievable. The budget does not include an appropriation … Develop a plan to maintain fund balance at a reasonable level. Consider establishing and funding a contingency fund. …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… January 1, 2015 through April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East … East BloomfieldHolcomb Fire Department Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsTown of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Freeport Union Free School District – Financial Condition (2016M-300)
… The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … reserve funds identified to benefit District residents in accordance with statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Tupper Lake Central School District – Financial Condition (2014M-151)
… to be maintained. Continue to evaluate and explore ways to cut costs and increase revenues for the general fund and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Chenango Valley Central School District – Budget Review (B4-13-11)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Town of Mohawk – Records and Reports (2013M-113)
… 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. … adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees for the period … over billing, collecting and enforcing water fees need to be improved. The Clerk’s duties were inadequately … system. The Board did not annually audit, or cause to be audited, the Treasurer’s records. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… of the Clerk-Treasurer, ensure that the Clerk-Treasurer is meeting the fundamental responsibilities of the position and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… 2013. Background The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and … approximately $1.9 million. The Board of Commissioners is comprised of seven Commissioners and is responsible for the general management and control of the …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Rensselaer City School District – Financial Condition (2016M-286)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which operates one school … structurally balanced general fund budgets, resulting in operating deficits that were larger than planned and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting for leave time and … do not have written policies or procedures in place to provide guidance to employees and District officials to ensure that separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… The Owego Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, … Tioga and Owego in Tioga County. The District, which is governed by an elected seven-member Board of Education, … though the amount of effective unexpended surplus funds is substantial, the District is facing certain unknowns and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financial