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Village of Cayuga Heights – Board Oversight (2014M-292)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Village operations for the period June … The Village is governed by an elected seven-member Village Board. Budgeted appropriations for the 2014-15 fiscal year … Village of Cayuga Heights Board Oversight 2014M292 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Village of Cambridge – Payroll (2015M-74)
… officials established effective internal controls over payroll for the period June 1, 2013 through December 31, … year totaled approximately $1.28 million. Key Findings Payroll duties were not adequately segregated. The Board did … to address the lack of segregation of duties within the payroll process. Ensure that all pay rates and the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Barker – Justice Court Operations (2016M-422)
… is governed by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported revenues totaling … Findings Not all case files included documentation of the Justice's adjudication, indicating the case resolution and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Town of Orangetown – Overtime (2017M-48)
Town of Orangetown Overtime 2017M48
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Enfield – Purchasing (2016M-377)
… our audit was to evaluate the Town’s purchasing practices for the period January 1, 2015 through August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a population of approximately 3,500. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Brookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Village of Sylvan Beach – Board Oversight (2013M-34)
… Findings The Board did not fulfill its fiscal oversight responsibilities because it did not audit each claim listed …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… July 1, 2015 through November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation … Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for approximately 106,000 … Buffalo Sewer Authority Industrial Waste Section 2016M434 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Village of Port Dickinson – Financial Condition (2014M-154)
… 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a … Village of Port Dickinson Financial Condition 2014M154 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Western Sullivan Public Library – Library Operations (2015M-156)
… Sullivan Public Library is located in Sullivan County and serves the residents of the Sullivan West Central School … fixed costs for operating its three buildings are high, and officials did not perform any comparative cost analysis … cost information by building. The Library’s circulation and number of patrons remain low. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Penn Yan Central School District – Network Access Controls (2021M-79)
… with the District’s Information Technology (IT) service provider to clearly identify the provider’s responsibilities and services to be provided. In …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… complete report - pdf] Audit Objective Determine whether Port Chester-Rye Union Free School District (District) … Determine whether Port ChesterRye Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… network user accounts to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not … network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control weaknesses that were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userSag Harbor Union Free School District – Claims Auditing (2022M-174)
… . We reviewed 208 invoices totaling $1.3 million to determine whether an adequate claims audit was performed … lacked receipt acknowledgments but never reported these to the Board. Key Recommendations Perform a thorough, … contracts and/or bids. Report all claims audit findings to the Board. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Lansing Fire District – Investment Program (2023M-62)
… not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and … by New York State General Municipal Law Section 39. The District earned interest totaling approximately $9,000 from the District’s savings account, which had an average daily …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Town of Hume – Financial Management (2014M-333)
… of our audit was to review the Town’s financial condition for the period January 1, 2009 through February 11, 2015. … Board. General and highway fund budgeted appropriations for 2015 total approximately $1.1 million. Key Findings The … of our audit was to review the Towns financial condition for the period January 1 2009 through February 11 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Rush – Board Oversight (2014M-193)
… the Board’s oversight of financial operations for the period January 1, 2012 through April 30, 2014. Background The … the Boards oversight of financial operations for the period January 1 2012 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Great Valley – Town Clerk (2014M-29)
… for certain licenses and fees. The Clerk did not deposit all collections or remit all tax collections to the Town and County in a timely … when no other form of receipt is available. Deposit all collections in the bank in a timely and intact manner and …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Glens Falls City School District - Financial Management (2019M-12)
Determine whether District officials effectively managed general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12