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Village of Ellenville – Information Technology (2014M-278)
Village of Ellenville Information Technology 2014M278
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Glen Aubrey Fire Company – Board Oversight (2022M-139)
… complete report – pdf] Audit Objective Determine whether the Glen Aubrey Fire Company, Inc. (Company) Board of … contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… complete report – pdf] Audit Objective Determine whether the Primary Hall Preparatory Charter School (School) debit … supported and lacked documentation to demonstrate that the charges were for a valid School purpose. Debit cards pose … totaling $39,398 lacked documentation to demonstrate that the charges were for a valid School purpose. In addition, …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Town of Sanford – Claims Audit Process (2021M-189)
… ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not ensure … Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers … in the town-outside-village (TOV) general, TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… no comprehensive written policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly segregated. … provide adequate guidance and internal controls over the billing and collection of tenant rents. Segregate duties over …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… The Town of Otselic is located in Chenango County with a population of 1,054 residents. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of Boylston – Procurement (2021M-56)
… methods, or maintain supporting documentation to show they used competitive methods, to obtain purchases … services. Maintain appropriate supporting documentation to show information gathered and conclusions reached to support …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… over chargebacks for Monroe County (County) services and the procurement of professional services. Key Findings … provide adequate oversight, as it did not review, verify and approve County chargebacks prior to payment or actively … services. As a result: The Authority did not require and review detailed support for County chargebacks and paid …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andTown of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed and the Town … Determine whether the Town of Alfred Town Supervisor Supervisor properly appointed …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Three Village Central School District – Financial Operations (2021M-141)
… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… - pdf ] Audit Objective Determine whether the Town of Shelby (Town) Supervisor (Supervisor) adequately performed … Determine whether the Town of Shelby Town Supervisor Supervisor adequately performed his …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… to the public by posting required documents on CIDA’s website. The Board and officials did not ensure that CIDA’s … goals are being met. Post required information on CIDA’s website. Submit accurate reports to State oversight agencies. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Bank reconciliations are performed without oversight. Duplicate pre-numbered receipts were not issued for all …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of South Bristol – Financial Management (2015M-140)
… 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Otisco Fire District – Financial Operations (2016M-415)
… the District’s financial activity, review monthly reports and ensure District audit requirements were met for the … District is a district corporation of the State, distinct and separate from the Town of Otisco in Onondaga County. The … The Treasurer did not present bank reconciliations and bank statements to the Board for review. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… protected, which outline proper access, transmission, storage and use of PPSI. Establish a data classification …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… Determine whether highway service labor costs associated with the Town of Chemung (Chemung) and Town of Ashland … Ashland. Had Chemung officials monitored costs associated with the Agreement, Chemung may have avoided incurring … Agreement’s effectiveness. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Williamsville Central School District – Financial Management (2022M-193)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Somers Central School District – User Accounts and Software Updates (2021M-153)
… technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, ransomware attack or other …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021m