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Town of Groton – Highway Department Asset Accountability (2022M-117)
… complete report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded … or dispose of Department assets in accordance with the Town’s capital asset policy. Sixteen assets with costs … $35,701 could not be located. Key Recommendations Update the capital asset policy to include procedures for controls …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Hilton Central School District – Network Access Controls (2022M-200)
… risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses that we confidentially communicated to officials, we found that: District officials did not … employees and others who were no longer providing services to the District. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Town of Dix – Supervisor’s Control of Cash (2022M-57)
… banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… to a clothing-optional resort in Jamaica with his spouse, Secretary to the Board. $7,239 for alcohol. $5,121 for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Stamford Central School District – Fund Balance Management (2022M-199)
… taxpayers, and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by an average of $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Thousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Interactive Maps: Language Access Service Needs Statewide (2022-S-38)
To assist Limited English Proficiency LEP individuals and provide equal access to government programs and services Executive Order 26 issued on October 6 2011 established a statewide language access policy in New York State
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementEllenville Central School District – Network User Accounts (2022M-18)
… from the date of our test. Established written procedures for granting, changing or disabling network user accounts. Key Recommendations Develop written procedures for granting, changing and disabling user access. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Village of Hewlett Bay Park – Financial Management (2022M-30)
… complete report - pdf] Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted … realistic budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Clarence Central School District – Financial Condition Management (2022M-46)
… the Clarence Central School District’s (District) Board of Education (Board) and District officials effectively … appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that was not … In effect, officials improperly sheltered a portion of surplus fund balance from the statutory limit and made …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Port Jervis City School District – Financial Condition (2022M-152)
… an average of $5.8 million each year from 2017-18 through 2020-21 and appropriated $4.8 million of fund balance that … fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Mount Morris Central School District – Claims Auditor (2022M-131)
… complete report – pdf] Audit Objective Determine whether the Mount Morris Central School District (District) claims … auditor performed a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit … found 86 claims did not contain adequate documentation for the claims auditor to perform a proper audit. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Pleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136York Central School District – Network Access Controls (2022M-93)
Determine whether York Central School District District officials ensured network access controls were adequate
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93North Greenbush Common School District – Claims Auditing (2022M-112)
… complete report – pdf] Audit Objective Determine whether the North Greenbush Common School District (District) Board … While claims were supported and for appropriate purposes, the Board did not ensure claims were properly audited and … – October 2021. Individuals prohibited from serving as the claims auditor, because they were directly involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Cheektowaga Central School District - Capital Project Management (2022M-90)
… Audit Objective Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient … Determine whether the Cheektowaga Central School District District Board of Education Board and District officials provided sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… disbursements and electronic payments or financial system user access. As a result: Job duties were either not properly … Payments totaling approximately $152,000 (22 percent) of what we tested were not approved by anyone other than the … all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Worcester Central School District - Fund Balance Management (2022M-75)
… limit in each of the last five fiscal years by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… or rationale for assigning them. Review fuel usage to monitor and identify unusual usage. Key Recommendations Establish policies to ensure that Town vehicle inventory records are accurate …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25