Search

Merrick Union Free School District – Financial Condition (2016M-240)

… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Board adopted budgets that overestimated expenditures by a total of $9.3 million and underestimated revenues by a total of $2.8 million from July 1, 2012 through June 30, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240

Onteora Central School District – Information Technology (2015M-92)

… establish an acceptable use policy, a computer security plan, a disaster recovery plan, policies and procedures for the disposal of computer …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92

Town of Salina – Information Technology (2013M-256)

… Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background … Board members. The Town’s budgeted operating expenditures for the 2013 fiscal year were approximately $14 million. Key … concerning the duties, records and procedures required for protecting the Town’s inventory of electronic equipment. …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256

Village of East Hampton – Information Technology (2015M-187)

… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly … Board has not adopted written computer-related policies to address user access, data backups, remote access or … generic user accounts and provided excessive access right to the financial and real property tax software. The Board …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187

Village of Nelsonville – Financial Operations (2012M-242)

… was to examine the Board’s financial oversight activities for the period June 1, 2011, to August 31, 2012. Background … a Mayor and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $531,000 funded primarily … The Board did not develop policies and procedures for the Clerk-Treasurer to follow when performing cash …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242

Village of Arcade – Internal Controls Over Purchasing (2013M-37)

… to ensure that Village officials verify that the price charged by a vendor awarded a State contract is correct by comparing relevant list prices, reduced by contract discounts, with a detailed …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37

Town of Saugerties – Information Technology (2015M-117)

… The Board also has not provided Town personnel with a copy of the acceptable computer use policy. The Board has not … ongoing basis. Provide Town personnel who use computers a copy of the acceptable use policy and retain a signed copy of the acknowledgement page to ensure the users’ …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117

Erie County Probation Department – Restitution Payments (S9-20-11)

… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … properly enforce restitution orders, notify the court when a probationer violated the court order, or disburse victim … potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Holland Central School District – Claims Audit (2021M-210)

… Superintendent’s secretary as the Board’s claims auditor for 12 of 14 months. Key Recommendations Ensure that the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

City of Little Falls – Financial Condition (2021M-54)

… actions to maintain the City’s fiscal stability. As a result, the City has significant fiscal stress. We found: … and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for … current financial condition. Officials have not adopted a fund balance policy, multiyear financial plan or capital …

https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… timecards (25 of 41) were incomplete as a result of missed punches totaling approximately 250 hours or $4,400. Timecard …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Indian River Central School District – Financial Condition Management (2022M-92)

… Determine whether the Indian River Central School District (District) Board of Education (Board) and District officials adequately managed the District’s … Determine whether the Indian River Central School District District Board of Education Board and District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m

Cicero Fire District – Financial Condition (2023M-132)

… financial condition and fund balance. If the Board does not adequately control expenditures and monitor and rebuild the District’s fund balance, there is a risk that the District may not have sufficient financial … years. Develop long-term financial and capital plans or a fund balance policy. Obtain an independent audit of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132

Copiague Union Free School District - Information Technology (2023M-150)

… user accounts and financial software access controls. As a result, data and personal, private and sensitive … information (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

OnTECH Charter High School - Information Technology (2023M-71)

… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Board of Trustees (Board) and officials did … is an increased the risk of School computers being exposed to malicious software. Develop and adopt an IT contingency …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71

Town of Western - Supervisor’s Records and Reports (2022M-184)

… and did not file required annual financial reports. As a result, the Town Board’s (Board’s) ability to monitor the … oversight of the accountant’s work. As a result, the Town does not have accurate financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!