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Haldane Central School District – Information Technology (2021M-84)
… and monitor user accounts and permissions. As a result, the District has an increased risk that it could lose … confidentially to officials. Key Recommendations Evaluate all network user accounts to ensure unneeded network user accounts are disabled. Assess all network user accounts with administrative permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Village 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-204Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… lacked one or more pieces of documentation needed to verify eligibility and the Assessor’s exemption calculation. … documentation to support eligibility and periodically verify that those granted exemptions qualify. Review data …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… asset purchases. Key Findings District officials did not properly record, tag and account for capital asset … Superintendent for Business (Assistant Superintendent) did not maintain a perpetual inventory of capital assets that had … value of $500. 67 capital assets totaling $171,438 were not properly identified or recorded. The purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Mastic Beach Fire District – Cash Disbursements (2017M-38)
… ensured that disbursements were properly processed for the period January 1, 2015 through September 30, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2017 total approximately $1.4 million. Key Findings The … payment. The Treasurer does not provide the Board with a warrant, abstract or a list of checks. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … Determine whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Bolton Central School District - Fund Balance Management (2018M-249)
… 13 percent from 2015-16 through 2018-19. The unemployment insurance reserve was overfunded and the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… should be made to unrestricted fund balance as allowed by law, or to other reserves per statutes. Use money in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Glens Falls City School District - Financial Management (2019M-12)
… past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 … were consistently overestimated which resulted in the increasing fund balance levels and the District not … multiyear financial and capital plan. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
Determine whether City officials effectively managed the Citys cash collection function
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Richfield Springs Central School District - Fixed Assets (2019M-140)
… fixed assets and update policies to include proper sanitation and disposal of electronic devices. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Town of Saranac - Cash Management (2019M-32)
… Town officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage … program to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested … by $56,324 during the audit period. The Town incurred bank fees totaling $3,327 while receiving $920 in interest …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key Recommendations Develop and adopt budgets with realistic estimates of revenues and expenditures based on historical trends or other known …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… report - pdf] Audit Objective Determine whether: The Board and District officials ensured information technology (IT) … for non-instructional employees. Key Findings The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… accounting records. Establish procedures to account for all collections received by the Company. Ensure compliance …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Allegany-Limestone Central School District - Financial Management (2018M-129)
… AlleganyLimestone Central School District Financial Management 2018M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… did not calculate health insurance benefits in accordance with the employee handbook. The former Mayor …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Margaretville Central School District – Financial Management (2020M-46)
… June 30, 2019, surplus fund balance totaled approximately $3.9 million or 32 percent of the next year’s budget, … deducted from surplus fund balance, it totaled almost $3.2 million, exceeding the statutory limit by approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Town of Lloyd - Financial Condition (2019M-108)
… whether the Board and Town officials effectively managed financial condition. Key Findings Budgeting practices … whether the Board and Town officials effectively managed financial condition …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Pelham - Information Technology (2019M-77)
… unauthorized use, access and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees … Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board policies. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77