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Town of Benson - Disbursements (2019M-54)

… $375,916 and instead, allowed a County employee to use a stamp to affix his signature to the checks. A County employee … or bank account transfers. The Board lacked oversight of the Supervisor. Key Recommendations Destroy signature … and bank account transfers. Perform an annual audit of the Supervisor’s records and reports. Except as specified …

https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54

Town of Schroeppel - Financial Records and Reports (2019M-187)

… [read complete report - pdf] Audit Objective Determine whether the … records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are the Annual … Town officials agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187

Kent Fire District No. 1 - Financial Operations (2019M-37)

… complete report - pdf] Audit Objective Determine whether the Board effectively managed the District’s financial operations. Key Findings The Board’s budgets were incomplete and inaccurate. Also, … Determine whether the Board effectively managed the Districts financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37

St. Paul Boulevard Fire District - Board Oversight (2018M-116)

St Paul Boulevard Fire District Board Oversight 2018M116

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116

Niagara Charter School - Information Technology (2018M-172)

Determine if personal private and sensitive information on or accessed by the Schools information technology assets is properly safeguarded and accessed

https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172

Ausable Valley Central School District - Claims Auditing (2018M-190)

… Audit and approve claims before payment in accordance with New York State Education Law, Section 1724 (Education Law). District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190

Elba Central School District - Financial Management (2018M-96)

Elba Central School District Financial Management 2018M96

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96

Town of Pawling – Procurement (2021M-17)

… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …

https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17

New Paltz Central School District – Payroll (2021M-45)

… complete report - pdf ] Audit Objective Determine whether New Paltz Central School District (District) officials … Determine whether New Paltz Central School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45

Naples Central School District – Network Access Controls (2020M-82)

… were appropriate or needed to be disabled. The District had 63 unneeded network user accounts that had not been used in at least six months. In addition, …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82

Peekskill City School District - Network User Accounts (2021M-195)

… officials adequately managed and monitored network user accounts. Key Findings District officials did not adequately manage and monitor network user accounts. In addition to sensitive information technology … have: Disabled 133 of the District’s 821 network user accounts. These accounts consisted of 56 individual and 77 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195

Ellenville Central School District – Network User Accounts (2022M-18)

… needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months from …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18

Town of Brandon - Financial Condition (2019M-239)

… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to …

https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239

Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)

Determine whether the Board and Village officials developed realistic budgets and longterm financial plans

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28

Cattaraugus County – Court and Trust Funds (2014M-85)

… of Review The purpose of our review was to examine the County’s controls to safeguard and account for court and … may be provided to the court and then delivered to the County Treasurer. Payments made pursuant to court orders commonly …

https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85

Germantown Central School District – Payroll (2023M-3)

… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3

Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)

Hornby Fire Company Inc Internal Controls Over Financial Activities 2014M78

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014m

Lansingburgh Central School District – Purchasing (2017M-173)

… orders were independently authorized and purchases were for appropriate District purposes for the period July 1, 2015 through May 31, 2017. Background … a nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $45 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173