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East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … Company provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five elected members and is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… through March 17, 2016. Background The Renaissance Academy Charter School of the Arts, which provides education to … documentation. Certain provisions of the School’s charter, bylaws and code of ethics appear inconsistent with … to address the apparent inconsistencies with the School’s charter, bylaws and code of ethics policy and the application …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that … West Buffalo Charter School Student Enrollment and Billing 2013M314 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Town of Carlisle – Fund Balance (2017M-106)
… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written … Ensure that weights and measures software has audit trail capabilities and review monthly audit trail reports for unusual activity. …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … period July 1, 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town … Bay Shore Union Free School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… and review the internal controls over the parking ticket collection process for the period January 1, 2015 … 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… information and site visits are conducted and documented in the loan files. Forward all loan modification requests to …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanHenrietta Fire District – Financial Condition (2021M-27)
… financial and capital plans. Officials generally disagreed with our recommendations, but indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Fishers Fire District – Financial Condition (2021M-128)
… the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… for granting, changing and disabling user access rights to the network. Perform periodic reviews of all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… Determine whether Delaware-Chenango- Madison-Otsego (DCMO) Board of Cooperative Educational Services (BOCES) officials … Determine whether DelawareChenango MadisonOtsego DCMO Board of Cooperative Educational Services BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedPelham Union Free School District – Information Technology (2021M-134)
… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation to support that the … to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationSouth Seneca Central School District – Online Banking (2021M-164)
… conduct online banking and none of the employees involved in online banking received Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Garden City Union Free School District – IT Asset Management (2023M-161)
… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Town of Lincoln - Disbursements (2022M-198)
… to the former Supervisor and the additional payroll payment to the former bookkeeper and seek recovery of these … funds, as appropriate. Audit and approve claims prior to payment when required and ensure all claims include adequate … our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Pembroke Central School District - Investment Program (2023M-130)
… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … other legally permissible investment options prior to our audit commencing. Annually review and re-adopt the … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… (School) officials ensured network and financial software access controls were adequate. Key Findings School officials … did not ensure that network and financial software access controls were adequate. As a result, data and … information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial