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

… if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies …

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

Village of Bemus Point – Clerk-Treasurer (2022M-38)

… grand larceny, falsifying business records, forgery and official misconduct. In December 2021 she pleaded guilty to … reports (AUDs) with the Office of the State Comptroller (OSC), as required. Key Recommendations Maintain complete, …

https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38

Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)

Determine whether Tuxedo Union Free School District District officials ensured employees payroll payments and leave accruals were accurate properly approved and supported

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15

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

Determine whether the Liberty Central School DistrictDistrict Board of Education Board and District officials adequately safeguarded computerized data from unauthorized use access and loss

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

Windsor Central School District – Fuel Controls (2022M-133)

… officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key … officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133

Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)

… [read complete final report - pdf] Audit Objective Determine … Union Free School District (District) officials maintained complete and accurate inventory records to safeguard unused … assets. Key Findings District officials did not maintain complete and accurate inventory records to safeguard unused …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2

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

Determine whether the Utica Harbor Point Development Corporation Corporation Board of Directors Board and officials established realistic budgets and adequately monitored financial activity

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

Prattsburgh Central School District – Financial Management (2020M-108)

… surplus fund balance legal limit and use the excess funds in a manner that benefits taxpayers. Develop comprehensive … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108

Town of Delhi – Pool Project Donations and Disbursements (2020M-105)

… the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the … it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The Town Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105

Dryden Central School District – Information Technology (2020M-106)

… adequate written contracts with all IT service providers. In 2018, the District was the victim of a ransomware attack. … breach or the Board and Superintendent of the attack. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

Hunter-Tannersville Central School District - School District Website (S9-19-33)

… readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final annual budget. … as a property tax report card and administrative salary disclosure. Budget-to-actual results, and audit reports and … as the property tax report card and administrative salary disclosure. Prepare and post a multiyear financial plan to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19

New Lebanon Central School District - School District Website (S9-19-37)

Determine whether the New Lebanon Central School District District used its resources to maintain a website that provided the public with transparent and comprehensive financial information

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37

Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)

… of the 24 ECA clubs did not maintain ledgers. Deposit slip compositions did not always match records provided to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activity

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

… complete report - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that … Determine whether Brighton Fire District District officials ensured that …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… a historical recorded cost (also referred to as a purchase price) totaling approximately $133,000 and identified one or …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital

Brushton-Moira Central School District – Tuition Billing (2023M-158)

… care students enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and … calculated and issued to the school districts of origin for all eligible nonresident foster care students …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158

Village of Afton – Claims Auditing and Disbursements (2023M-177)

… claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate supporting … for the Village’s accounting software, paid with her personal credit card. The Village should not reimburse anyone …

https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177

Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)

… annual audit of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and … File the District’s required AUDs with our office within 60 days of the close of the fiscal year. District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182