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Afton Central School District – Fund Balance Management (2023M-18)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board … costs for the issuance of bond anticipation notes (BANs) to purchase school buses. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Crawford – Town Clerk (2021M-82)
… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner . … audit and investigation, the former Clerk pleaded guilty to third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution before sentencing . In August …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Chittenango Central School District – Information Technology (2023M-155)
… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… totaling $81,595 were not audited and approved before payment and 111 disbursements totaling $19,650 were made by … the ability to be audited and approved before payment. Key Recommendations Provide clear guidance for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… an adequate information technology (IT) contingency plan. Key Findings District officials did not establish … and loss nor did they establish an adequate IT contingency plan. Sensitive IT control weaknesses were also communicated … 2016 and 2021. Adopt a comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationKings Park Central School District – IT Asset Management (S9-22-13)
… 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 8 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Geneseo Central School District – IT Asset Management (S9-22-11)
… complete report – pdf] Audit Objective Determine whether Geneseo Central School District (District) officials … or indicated they planned to initiate corrective action. … geneseo audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Pine Bush Central School District – IT Asset Management (S9-22-21)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … The additional 15 assets were properly inventoried. In addition, annual inventories were not conducted, network …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Village of Pomona – Financial Condition (2015M-272)
… as of the end of fiscal year 2014-15. Village officials have not developed a multiyear plan to address the Village’s … rather than throughout the year when needed. The Board does not receive audited financial statements in a timely …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Mechanicville City School District – IT Asset Management (S9-22-16)
… – pdf] Audit Objective Determine whether Mechanicville City School District (District) officials appropriately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… browser history after online banking. The District did not have written agreements with its banks to clearly prescribe … of funds would be accomplished. District officials have not established alerts and other security measures … that they log off the bank website in a secured manner. Have written agreements with banks prescribing the manner in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… of Floral Park in Nassau County. The District is governed by the Board of Education which comprises five elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementRome City School District – Multiyear Planning (2021M-144)
… preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about $11.2 million to pay for recurring … the long-term impacts and sustainability of using ARPA funds. Key Recommendation Develop and adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… out of $25,988 for health insurance benefits for her family, State Comptroller Thomas P. DiNapoli announced today. … pay $25,988 for optional insurance coverage for her family without permission, and without making this benefit … York State Police and Hamilton County District Attorney Christopher C. Shambo for working with my office to hold her …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyTown of Kendall – Justice Court (2013M-130)
… The Town of Kendall is located in Orleans County, has a population of approximately 2,700. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Lisle in Broome County. The Department, which was governed by a four-member Board of Directors, contracted with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports and evaluate the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for … total approximately $900,000. Key Findings The Board has not established policies and Library officials have not documented procedures for handling and recording …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the … duplicate receipts for cash collected, accurately record all transactions, remit moneys due to the Supervisor … Clerk inappropriately inter-mingled her personal financial activity with the Town’s business. The Board also did not …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Introduction – Improving the Effectiveness of Your Claims Auditing Process
… efficiently, it is essential that a thorough, deliberate and independent audit of claims be conducted before payments … afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is … a highly important internal control, but only if properly and effectively exercised. Some examples of our audit …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction