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Utica City School District - Payroll (2018M-175)

… report - pdf] Audit Objective Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 percent) were not …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175

Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s … Schroeppel, Oswego County. The District, which contracts to provide fire protection services to the Town, is governed by a five-member Board. Budgeted …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015m

Clyde Fire Company – Controls Over Financial Activity (2015M-072)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the Company’s financial … President did not appoint a three-member audit committee to review the Treasurer’s work during the audit period. The … Ensure that the President appoints three individuals to the audit committee to review and approve bills prior to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which we communicated confidentially to officials, we found that: Sixty-eight, or 12 percent, of … a network and, if accessed by attackers, could be used to inappropriately access and view personal, private and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly safeguarded Village … for the period March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building … law. Key Recommendations Establish internal controls to ensure that capital projects are planned, monitored and …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015m

Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)

… report - pdf] Audit Objective Determine whether the Utica Harbor Point Development Corporation (Corporation) … Corporation’s response letter.   … Determine whether the Utica Harbor Point Development Corporation Corporation Board …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-and

Liberty Central School District – Information Technology (2022M-73)

… data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, officials did not: Disable unnecessary network … services. Ensure the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73

Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)

… DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually … them in January 2022. BOCES lacked adequate procedures to ensure the administrator returned all forfeited funds from … a timely manner. Key Recommendations Establish procedures to ensure the administrator returns all forfeited funds from …

https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employee

Willsboro Central School District – Student State Aid (2023M-119)

… 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would have already … a timely manner. The District also claimed $8,569 in aid to which it was not entitled. District officials also did not:  Establish adequate procedures to ensure State aid was properly claimed for all special …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119

Saratoga Springs City School District – Procurement (2023M-25)

… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … did not always procure goods and services according to policy requirements or maintain adequate supporting … may have overpaid for goods and services and appear to have used favoritism. Officials did not: Comply with …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25

Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting … from $164,063 at the start of the 2011-12 fiscal year to a deficit of $3,624 at the end of the 2014-14 fiscal year. The Board did not develop a multiyear financial plan to address the water fund’s deficit fund balance or the sewer …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26

Ticonderoga Central School District – IT Asset Management (S9-22-23)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 30 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 15 percent of the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23

Saugerties Central School District – IT Asset Management (S9-22-05)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 33 percent of the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05

Randolph Central School District – IT Asset Management (S9-22-22)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 43 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 9 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22

Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)

… had not received $652,054 in State aid they were entitled to for the project, and two districts received $916,278 in aid before being entitled to it. In addition, if officials do not claim approximately … from approximately $835,000 in State aid they are entitled to.  BOCES officials did not:  Establish adequate procedures …

https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-project

Oversight of Child Protective Services Outside New York City (Follow-Up)

… Purpose To determine the extent of implementation of the three … are intervening in a timely and appropriate manner to protect the children who are at risk in the most serious … are not summarized in a format that would enable OCFS to readily determine that necessary interventions have …

https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-follow

Town of Butternuts – Disbursements (2021M-62)

… Law) by authorizing insurance claims and annual contracts to be paid before audit and approval. The Board also exceeded … Law (GML) by allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than … on deposit. In addition, the Board allowed debit cards to be used, which resulted in a circumvention of the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62

Horseheads Central School District – Network Access Controls (2021M-127)

… but did not enter into a service level agreement (SLA) to clearly identify BOCES responsibilities and services to be provided. As a result, officials were unable to determine exactly what services they paid for, if the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127

Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)

… The Board did not fulfill its fiduciary responsibilities to ensure money was adequately safeguarded and accounted for … As a result, neither the Company nor we were able to confirm all money was properly deposited, disbursed and … totaling $7,770 lacked proper supporting documentation to determine whether they were deposited in full. $385 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and

Hudson Housing Authority – Board Oversight (2016M-302)

… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the Authority’s financial … officials have not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank … perform an audit of claims or designate a claims auditor to do so. Key Recommendations Adopt written policies to …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302