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Weedsport Central School District – Payroll (2021M-179)

… Central School District (District) administrators and business office personnel was accurate and had adequate supporting documentation. Key Findings … Certain compensation paid to District administrators and business office personnel was inaccurate and/or did not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179

Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)

Determine whether Cayuga County Soil and Water Conservation District District officials adequately safeguarded information technology IT assets

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology

Village of Dering Harbor – Payroll (2020M-78)

… Board of Trustees (Board) developed adequate controls over payroll and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee benefits payments. The Board did not … Board of Trustees Board developed adequate controls over payroll and employee benefits payments …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78

Village of Argyle – Water Billing and Collections (2023M-148)

… – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of … Determine whether the Village of Argyle Village Board Board provided adequate oversight of …

https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… adequate network controls for nonstudent user accounts to help prevent unauthorized access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user

Heuvelton Central School District – Procurement (2023M-55)

… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure … They also did not have written agreements with four of these vendors. Key Recommendations Document compliance …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55

Town of Seneca Falls – Cash Collections (2023M-57)

… $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with statutory … office did not maintain adequate receipt documentation for cash collections totaling $186,873 and reconciliations …

https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57

Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)

… (BOCES) officials managed user account access to the network and financial application. Key Findings Although … they did not adequately manage user account access to the network. As a result, BOCES had an increased risk that the network could be accessed by unauthorized individuals. In …

https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m

Village of Atlantic Beach - Payroll (2018M-254)

… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254

Town of Haverstraw - Financial Condition (2019M-52)

… $8.6 million in 2013 to $20.9 million 2017. Fund balance is projected to increase to $22.8 million at the end of 2018. … years 2013 through 2017. The Board did not establish a formal fund balance policy. Key Recommendations Prepare a realistic budget that allows for current revenues to fund …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52

Herkimer County Community College - Procurement (2019M-186)

… complete report - pdf] Audit Objective Determine whether College officials use competitive methods when procuring … with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The … competition for professional services and insurance. The College purchased goods and services totaling $474,514 and …

https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186

Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)

… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … contracted accounting firm. An incorrect formula was used to calculate State aid attributable to special education students, resulting in one district of …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billing

Town of Saranac - Cash Management (2019M-32)

… interest earnings and minimized bank fees. Key Findings The Board did not develop and manage a comprehensive … minimized. Had the Supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Town of Yates - Town Supervisor's Records and Reports (2018M-154)

… ledgers. Bank reconciliations were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: Adequate …

https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154

BOCES Milk Bidding (2018-MS-2)

… and allowed districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 percent) on fat free chocolate milk half pints in 2016-17, in places where it was …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2

Westbury Union Free School District - Financial Condition and Overtime (2018M-84)

… officials properly monitored and approved overtime for noninstructional employees. Key Findings The Board … officials did not properly monitor and approve overtime for non-instructional employees. Key Recommendations District …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime

City of Binghamton - Water System Cybersecurity (2018M-152)

… City officials adequately safeguarded electronic access to the water system. Key Findings City officials did not: Adequately safeguard the electronic access to the water system. Implement a formal process to stay updated … City officials adequately safeguarded electronic access to the water system …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152

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