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Pelham Union Free School District – Information Technology (2021M-134)

… - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … Determine whether Pelham Union Free School District District officials established adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… documentation to support that the purchasing process is followed. We reviewed payments totaling $305,033 to nine … to support purchasing processes, and ensure the policy is consistently followed. Corporation officials agreed with …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not … goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: Purchased $299,298 … and services and properly accounted for and monitored diesel and gasoline fuel …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Village of Fort Plain – Leave Benefits (2020M-101)

… procedures that ensure leave earned, used and carried over is supported by time and attendance records and leave request …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

South Seneca Central School District – Online Banking (2021M-164)

… allowed a third-party administrator to access a District bank account. The Board’s online banking policy (Policy) … responsibilities were not assigned to another employee. Bank agreements do not contain sufficient authorization … allowing third-party administrator access to a District bank account. Update the Policy and perform online banking …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

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

… (District) officials adequately managed nonstudent network user accounts and developed and adopted an … Key Findings District officials did not adequately manage network user accounts or develop and adopt an IT contingency … Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no longer needed . Unneeded …

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

Brocton Central School District – Claims Audit (2023M-15)

… of the 184 claims we reviewed totaling $1 . 9 million, 100 claims totaling approximately $141,000 should not have … they had one or more exceptions . For example: All 100 claims were paid without documentation to demonstrate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

… whether the Board ensured that disbursements were made for authorized District expenditures. Background The … The Board did not ensure that disbursements were made for authorized District purposes. The Board did not … bank reconciliations. The Treasurer also is responsible for performing online bank transfers. The Treasurer performs …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial

Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… of interest. Not all payments to the chief executive officer or payments of $10,000 or more contained signatures of the chief executive officer and the Board Chairperson, as required by School …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)

… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period July 1, … of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology

West Buffalo Charter School – Student Enrollment and Billing (2013M-314)

… three instances where no date was on the address verification document or the date was several years old; and … because the School has not fully developed its residence verification process. Key Recommendation Ensure that proof of …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did … not have enforcement mechanisms to ensure funds were used for appropriate purposes and job creation and/or retention … files. Forward all loan modification requests to the Board for approval. Develop written policies and procedures …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Garden City Union Free School District – IT Asset Management (2023M-161)

… taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused. We … that 23 percent of the assets were not properly accounted for. Specifically: Four Chromebooks and an iPad with … the Board did not adopt a comprehensive written policy for IT equipment inventory, annual inventories were not …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

Village of Hunter – Financial Operations (2023M-164)

Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed Village financial operations

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Town of Lincoln - Disbursements (2022M-198)

… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor … $5,142, that were not adequately supported. Also, three of these payments totaling $2,605 were not audited and … received $1,751 in additional pay with no evidence of approval. Key Recommendations Consult with legal counsel …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

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