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City of Norwich – Information Technology (2012M-254)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. Background The City of Norwich is … granted administrative privileges that they did not need to perform their job duties. The Council has not adopted a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Binghamton City School District – Information Technology (2019M-147)
… the Board and District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not … the Board and District officials adequately safeguarded data from abuse or loss …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… tax levy and a schedule of other estimated revenues were not included. The Board did not adopt a fund balance policy … appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update the financial records to conform to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Patterson - Information Technology (2020M-37)
… IT consultant. Town officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses … of each party and addresses confidentiality and protection of personal, private and sensitive information (PPSI). Provide periodic IT security awareness training to all employees who use IT resources. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Village of Canastota - Board Oversight (2018M-256)
… oversee financial activity. Key Findings The Board did not adequately oversee the Clerk-Treasurer’s work, audit … Ensure the Clerk-Treasurer prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked is accurately paid. Village …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… approximately $756 million, of which the Department of Social Services’ budget totaled approximately $236 million. … Orange County Department of Social Services Contract Monitoring and Payments 2014M80 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Town of Cicero - Procurement (2020M-8)
… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andBroadalbin-Perth Central School District – Cash Management (2020M-65)
… did not formally solicit interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 during the audit period. … legal limits, to maximize interest earnings. Prepare cash flow forecasts that estimate funds available each month …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65New Hyde Park Fire District - Payroll (2018M-165)
… Determine whether District officials implemented a system to ensure that payroll was properly segregated and that … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… report - pdf ] Audit Objective Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) adequately … The Board also did not perform an annual audit of the Clerk’s records, as required by New York State Town … Determine whether the Town of Gaines Town Clerk Tax Collector Clerk adequately performed …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… applied for or supported. Property owners received $4,014 in 2019 Town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Town of North Elba – Cash Collections (2020M-49)
… were properly accounted for and deposited. Key Findings The Clerk did not deposit collections totaling $100,496 in a … The Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure … are placed in a bank night drop box or in a secure location at the Town Hall after each session. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… school districts of residence (resident districts) $84,689 for State aid attributable to students receiving special … findings occurred because School officials did not follow New York State Education Department (NYSED) guidance for calculating State aid, did not always maintain necessary …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Village of Nelliston - Payroll and Accounting Records (2018M-162)
… maintained timely and complete records and reports to allow the Board to properly manage the Village’s finances. Key Findings The Clerk did not withhold health insurance contributions totaling $5,392 …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period July 1, 2014 … 7, 2016. Background The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … Young Womens College Prep Charter School of Rochester Information Technology 2016M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyAlbion Central School District – Financial Management (2021M-200)
… the Albion Central School District (District) Board of Education (Board) and District officials adopted realistic … officials: Overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. Overfunded and … how they are reviewed. The District’s budgeting practice of overestimating appropriations resulted in the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Comptroller DiNapoli Releases School Audits
… completed audits of the Cheektowaga-Maryvale Union Free School District , Corinth Central School District , Millbrook Central School District and the Mount Morris Central School District … completed audits of the CheektowagaMaryvale Union Free School District Corinth Central School District Millbrook …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsTown of Corinth – Claims Auditing (2017M-102)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported and … approximately $5.2 million. Key Findings The Board did not audit all claims before approving payments and approved … $39,000 that did not contain sufficient documentation to determine whether the amounts paid were for legitimate …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Village of Silver Springs – Water Accountability and Billing (2015M-139)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water billing and production … approximately $678,000. Key Findings Village officials do not have written procedures for reconciling water produced by the Village’s system to the amount billed and could not account for 41 percent of …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139