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Village of Pomona – Financial Condition (2015M-272)
… of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of East Hampton – Information Technology (2015M-187)
… April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. … and management. Establish a policy to ensure that access is provided only to specified persons and only based on the …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Andes Central School District – Financial Management (2013M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Mohawk – Records and Reports (2013M-113)
… to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, 2012. … identify and record the appropriate amount of fund balance for each fund. Provide the Board with accurate and complete …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees for the period … over billing, collecting and enforcing water fees need to be improved. The Clerk’s duties were inadequately … system. The Board did not annually audit, or cause to be audited, the Treasurer’s records. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311North Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. Background The North …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Erie County Probation Department – Restitution Payments (S9-20-11)
… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11City of Little Falls – Financial Condition (2021M-54)
… financial operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The … City’s financial operations or take appropriate actions to maintain the City’s fiscal stability. As a result, the … the Council did not receive sufficient financial reports to monitor City finances. General fund balance declined to …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… [ read complete report - pdf ] Audit Objective Determine whether the Western … not adopt a written policy to administer and account for ticket distribution. Corporation officials used resources to …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andLe Roy Central School District – Reserve Funds (2022M-110)
… the Le Roy Central School District (District) Board of Education (Board) and District officials properly … in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled … whether the Le Roy Central School District District Board of Education Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… secured access to the network and properly managed user permissions to the financial and student information … secure access to the network or properly manage user permissions to the financial and student information … information and financial application access rights and permissions based on a user’s job responsibilities. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… into a project management agreement that did not clearly define the services to be provided and paid related claims … Ensure written agreements with service providers clearly define the services to be provided and claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… goods and services and audited and approved claims prior to payment. Key Findings The Board and District officials did … not ensure claims were properly audited and approved prior to payment. District officials did not comply with … and that a proper claims audit is conducted prior to paying claims. Provide oversight of the claims auditor and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mEast Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … years for 43 professional service contracts (91 percent of tested contracts) totaling $1.8 million. Did not obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… $33,280, provide timely monthly reports to officials for eight of the 13 months in our audit period or prepare … payment. Key Recommendations Provide clear guidance for maintaining accounting records, receiving collections and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesCopiague Union Free School District - Information Technology (2023M-150)
… nonstudent network user accounts and financial software access controls. Key Findings District officials did not … nonstudent network user accounts and financial software access controls. As a result, data and personal, private and … by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150OnTECH Charter High School - Information Technology (2023M-71)
… Develop, adopt, distribute, and periodically update and test a comprehensive IT contingency plan. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Town of Glen - Water and Sewer Operations (2023M-167)
… report – pdf] Audit Objective Determine whether the Town of Glen (Town) officials properly managed water and sewer … water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate … records and sewer revenue was overstated by $152,023 as of December 31, 2022. Key Recommendations Ensure the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Airmont – Claims Auditing (2024M-1)
… documentation to ensure they were appropriate. One member of the Village Board would not respond to our … of these claims were audited by the Board. In addition: One vendor was potentially overpaid $36,905 for snow plowing …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Mechanicville City School District – IT Asset Management (S9-22-16)
… percent of the sampled assets were not properly accounted for. Specifically: Four desktops ($535 each) and one … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16