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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-254Pearl River Fire District – Purchasing (2016M-407)
… January 1, 2015 through September 26, 2016. Background The Pearl River Fire District is a district corporation of the … Pearl River Fire District Purchasing 2016M407 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition reimbursement and … The Board did not properly authorize all tuition payments to the Director. Library officials did not use competitive … when procuring goods and services that were not subject to competitive bidding. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Mount Morris Central School District – Online Banking (2022M-99)
… were appropriate, District officials did not secure access to online banking. In addition to sensitive information technology (IT) control weaknesses that we confidentially communicated to District officials, officials did not: Have an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Town of Harrison - Budgeting Practices (2018M-142)
… (IT) control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned fund balance within a reasonable amount. Develop a plan to use excess fund balance to benefit taxpayers. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Green Island Union Free School District - Separation Payments (2019M-55)
… provided an advance of $15,000 of separation pay to the former Business Manager. Key Recommendations Provide … of separation payments. Discuss the separation overpayment to the former Business Manager with the District’s legal counsel and take appropriate action to recover funds. Discontinue paying separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for which … written credit card policy. Require credit card users to submit adequate supporting documentation for card … and ensure documentation is intact and reconciled to credit card statements before approving credit card claims …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Canton Central School District - Claims Audit Process (2018M-186)
… purposes and were properly audited and approved prior to payment. Key Findings The claims auditor did not review … reviewed detailed support, the claims auditor was required to conduct an independent and thorough audit of the claims. … and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… [read complete report - pdf] Audit Objective To determine whether: The Board of Trustees provided adequate … The Board improperly delegated claims audit duties to the School District’s claims auditor. Compensatory time … The Board should thoroughly audit and approve claims prior to payment. Library officials should review leave accrual …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… 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 Office of the State Comptroller’s (OSC’s) …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Yorktown - Information Technology (2020M-16)
… Personal Internet use was found on computers assigned to 10 employees, including four who routinely accessed … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board policies. Regularly review …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Honeoye Central School District - Information Technology (2019M-9)
… have not adopted adequate security policies and procedures to safeguard IT assets. Employees stored personal data, such … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt … comprehensive IT security policies, procedures and plans to safeguard IT assets and data. Ensure staff comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether internal controls over Culinary Arts cash … are appropriately designed and operating effectively to adequately safeguard College assets for the period … class, the bakery and the butchery were not submitted to the Bursar in a timely manner. Employees used cash …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedAltona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the … Not all claims contained supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board did not provide adequate oversight to ensure that the commission’s financial activity was … The director did not maintain complete records to account for the fees collected from each program and did …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… today. Page is charged with using her official position to have the village pay $25,988 for optional insurance … Page allegedly hid these payments from the Village Board to conceal her actions. She retired from the village on June 1, 2019. “Ms. Page allegedly abused her position to create her own health insurance benefit at village and …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyWest Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Company operations to ensure financial activity was properly recorded and … Board of Directors, provides fire protection services to Fire District residents. For 2016, revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Merrick Union Free School District – Financial Condition (2016M-240)
… July 1, 2014 through December 31, 2015. Background The Merrick Union Free School District is located in the Town of … Merrick Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Lyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … that appropriated a total of $810,000 in fund balance to finance District operations, but none of the appropriated … The Board has not adopted a multiyear financial plan to allow it to facilitate the development of future finances. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $64.6 million. Key Findings The District has needed to borrow several million dollars throughout the audit period … resources totaling $7.7 million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding debt. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364