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Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… user accounts to help prevent unauthorized use, access and/or loss. Key Findings BOCES officials did not establish … network user accounts and three service accounts with administrative rights. Establish written procedures for … are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Sodus Central School District – Software Management (2022M-64)
… found: All 39 network user accounts that we reviewed had permissions that allowed the accounts’ users to install … confidentially to officials. Key Recommendations Limit permissions for installing software to users who need these permissions to perform their job duties and responsibilities. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Town of Danby – Town Clerk (2022M-08)
… complete report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and … to appropriate parties in a timely manner. Although the Clerks reported the Clerk fees that were recorded, they … Determine whether the Town of Danby Town Clerk recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Minetto – Information Technology (2022M-9)
… and unused local user accounts. Adopt written procedures for user accounts or a comprehensive written IT contingency … are disabled in a timely manner. Adopt written procedures for user accounts and permissions and a comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… were paid. District officials did not seek competition for purchases totaling $736,858 made from two vendors and … into a written contract and did not seek competition for the District’s external audit services, as required. 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Village of Greene – Investment Program (2023M-112)
… available funds. Village officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… report – pdf] Audit Objective Determine whether Town of East Hampton (Town) officials properly administered the … CPF purposes and properly allocated. Specifically: Of the 101 deposits totaling $127.2 million made to the CPF … receipted, deposited timely and intact, and accounted for. Of the 917 disbursements totaling $105 million paid during …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Peconic Bay Community Preservation Fund (2023-MR-1)
… record dates collections were received or deposit payments in a timely manner. Town of Riverhead officials did not: … totaling $5.3 million within 10 days, as required by Town Law Section 29. Key Recommendations Ensure Town of Riverhead … are received. Ensure CPF collections are deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… report – pdf] Audit Objective Determine whether Town of Southold (Town) officials properly administered the … CPF purposes and properly allocated. Specifically: Of the 103 deposits totaling $28 million made to the CPF bank … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid during …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Elmsford Union Free School District – IT Asset Management (S9-22-9)
… spent or safeguarded. We selected 35 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 16 percent of the … and complete physical inventories and compare results to inventory records. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Williamsville Central School District – Financial Management (2022M-193)
… Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. … As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … period that gave the impression that the District would have operating deficits totaling $38 million when it actually …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Town of Stafford – Capital Projects (2024M-17)
… water districts was paid for by taxpayers not living in or receiving benefit from these water … the Board. Include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the … Appendix B includes our comments on issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Village of Solvay – Financial Management (2023M-49)
… Officials also did not: Maintain up-to-date records or provide adequate financial reports to the Board. Take … nearly $1.2 million. Develop long-term written financial or capital plans. Key Recommendations Address the electric …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Lake Luzerne – Payroll (2022M-98)
… report – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured … officials: Did not properly review and certify payroll; 15 of 54 payroll registers reviewed were not certified. Accepted … incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Clarendon Fire Company – Financial Activities (2023M-50)
… report – pdf] Audit Objective Determine whether the Clarendon Fire Company (Company) cash receipts and … audit clarendon fire company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… – pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners … audit hamlin morton walker fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Corning City School District – Claims Auditing (2023M-105)
… audited 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims … 18 claims for health insurance reimbursements and credit card purchases totaling approximately $1.7 million prior to … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Schenectady City School District – Math Workbook Inventory (2023M-65)
… written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … available workbooks in storage before ordering workbooks for the next school year. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65