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Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… complete report - pdf ] Audit Objective Determine whether the Town of Centerville (Town) Town Clerk (Clerk) properly recorded, … remitted and reported collections. Key Findings Although the Clerk recorded, deposited, remitted and reported all tax … Determine whether the Town of Centerville Town Town Clerk Clerk properly …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… to the Town Board (Board), and reports did not include a detail of money received and disbursed as required. Key … monthly financial reports to the Board which include a detail of money received and disbursed. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Town of Hempstead – Compensatory Time (2021M-64)
… report - pdf ] Audit Objective Determine whether Town of Hempstead (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … written procedures to provide guidelines for pre-approval of overtime, adequate documentation and supervisory approval …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund … and capital plans. Include more realistic estimates of revenues, expenditures and fund balance when developing …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… complete report - pdf ] Audit Objective Determine whether the Amityville Union Free School District (District) … officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… report - pdf ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured … Determine whether Beaver River Central School District District officials ensured that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andGananda Central School District – Procurement (2021M-86)
… requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. From … professional services, and monitor for and enforce compliance with policies and procedures. Ensure that District officials adequately document compliance with competitive bidding statutes and purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Arlington Central School District – Network User Accounts (2021M-110)
… School District (District) officials ensured network user accounts were adequately configured and secured. Key Findings District officials did not ensure network user accounts were adequately configured and secured. In … officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 accounts include 116 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Menands Union Free School District – Information Technology (2021M-78)
… IT vendors’ roles and responsibilities. As a result, gaps in IT security practices occurred. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Town of Waterloo – Financial Management (2022M-7)
… Determine whether the Town of Waterloo (Town) Board and Town Supervisor (Supervisor) ensured the Town had adequate financial records and reports to effectively manage Town finances. Key Findings The Board and Supervisor did not effectively manage the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Wynantskill Union Free School District – Purchasing (2022M-85)
… complete report - pdf] Audit Objective Determine whether the Wynantskill Union Free School District (District) sought … when purchasing goods and services that fell below the statutory bidding thresholds. Key Findings District … sought when purchasing goods and services that fell below the statutory bidding thresholds. Officials did not: Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andAttica Central School District – Financial Management (2022M-103)
… complete report – pdf] Audit Objective Determine whether the Attica Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… complete report – pdf] Audit Objective Determine whether the Town of Fort Edward (Town) officials ensured that payroll payments … and leave accrual benefits were not clearly authorized. The Highway Superintendent was incorrectly paid $6,015 in … Determine whether the Town of Fort Edward Town officials ensured that payroll …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… (District) officials established adequate controls over network user accounts and developed an information technology (IT) contingency … officials did not establish adequate controls over network user accounts and did not develop a written IT … District officials established adequate controls over network user accounts and developed an information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andScarsdale Union Free School District – Overtime (2022M-105)
… complete report – pdf] Audit Objective Determine whether the Scarsdale Union Free School District (District) officials … was accurate. Had officials established adequate controls, the District’s overtime costs may have been reduced by at … for supervisory review of hours worked to ensure the accuracy of overtime charges. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… (NYSED). When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps. The District’s contracted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Holland Patent Central School District – Fuel Inventory (2023M-141)
… by sharing Personal Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This reduces accountability and … Review fuel usage reports to monitor user access and vehicle fuel use for reasonableness. Maintain perpetual fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Dolgeville Central School District – Fuel Monitoring (2023M-175)
… [read complete report – pdf] Audit Objective Determine whether the … 50-day test period. Officials did not: Maintain perpetual inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Tioga Fire District – Board Oversight (2022M-170)
… training, they would have better positioned themselves to oversee the District’s financial activities and helped … policy, as required. Audit and approve all claims prior to payment. Ensure the Treasurer filed the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170