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Town of Crawford – Town Clerk (2021M-82)
… – pdf] Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office … for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner . … audit and investigation, the former Clerk pleaded guilty to third-degree grand larceny and first-degree tampering with …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Chittenango Central School District – Information Technology (2023M-155)
… (District) officials adequately managed nonstudent network and local user account access and developed an Information Technology (IT) contingency plan. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report. The Treasurer did not … percent) totaling $33,280, provide timely monthly reports to officials for eight of the 13 months in our audit period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… officials established adequate controls over user accounts to help prevent unauthorized use, access, and loss, and … did not establish adequate controls over user accounts to help prevent unauthorized use, access and loss nor did … control weaknesses were also communicated confidentially to officials . Officials did not: Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationKings Park Central School District – IT Asset Management (S9-22-13)
… [read complete report – pdf] Audit Objective Determine whether Kings Park Central School District (District) officials … to confirm they were inventoried. We found 8 percent of the sampled IT assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Geneseo Central School District – IT Asset Management (S9-22-11)
… complete report – pdf] Audit Objective Determine whether Geneseo Central School District (District) officials … or indicated they planned to initiate corrective action. … geneseo audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Pine Bush Central School District – IT Asset Management (S9-22-21)
… complete report – pdf] Audit Objective Determine whether Pine Bush Central School District (District) officials … they planned to initiate corrective action. … audit school pine bush IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Village of Pomona – Financial Condition (2015M-272)
… Purpose of Audit The purpose of our audit was to examine the Village’s … Village officials have not developed a multiyear plan to address the Village’s deficits. The Board allowed budget …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Mechanicville City School District – IT Asset Management (S9-22-16)
… or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT … District inventory records are complete and include the details necessary to adequately track and locate IT assets. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… to evaluate internal controls related to online banking and information technology for the period July 1, 2013 … Bergen in Genesee County. The District, which is governed by an elected seven-member Board of Education, operates two … The District did not have written agreements with its banks to clearly prescribe the manner in which electronic or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … year (approximately $10.3 million over a five-year period) to help finance the ensuing year’s operations, District … that was appropriated. This allowed District officials to make it appear that they were in compliance with the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementRome City School District – Multiyear Planning (2021M-144)
… established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop comprehensive … example, officials: Reviewed historical trends to project future revenues and expenditures but did not calculate the … capital projects and purchases. In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… York State Police and Hamilton County District Attorney Christopher C. Shambo for working with my office to hold her …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyTown of Kendall – Justice Court (2013M-130)
… was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, … The Town has two elected Justices who preside over Court operations. The Justice Court reported revenues of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… September 29, 2014. Background The Nanticoke Volunteer Fire Department was a not-for-profit organization which was … of Directors, contracted with the Towns to provide fire protection and emergency services. Budgeted appropriations … the Department ceased operations and is currently awaiting dissolution from the State Attorney General’s Office. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the … reports were inaccurate or not prepared and submitted to the Board or to the Office of the State Comptroller. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… waiving fines and fees. The Director does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived … fines and fees. Require that the Director generate a daily cash report from the System and reconcile collections …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … accurately record all transactions, remit moneys due to the Supervisor and other entities in a timely manner, or … the dates received in the accounting records correspond to the date of collection. Remit moneys collected to the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Introduction – Improving the Effectiveness of Your Claims Auditing Process
… The audit of claims or vouchers (the terms are used interchangeably in this publication) is a classic internal control activity. It is also a control …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionGlens Falls Common School District – Financial Condition (2015M-66)
Glens Falls Common School District Financial Condition 2015M66
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66