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Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that the central … during the 2014-15 school year. Key Findings The Board did not establish adequate policies and procedures to ensure receipts from all events were deposited, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mVillage of Wappingers Falls – Board Oversight (2023M-70)
… and capital projects. Key Findings The Board did not provide adequate oversight over financial operations and … As a result, the Board did not have sufficient information to oversee financial operations and capital projects. The … duties. Key Recommendations Adopt policies and procedures to establish mitigating controls for the lack of segregation …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Southern Cayuga Central School District – Financial Condition (2020M-77)
… appropriations and the amount of fund balance needed to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop comprehensive multiyear financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… Westchester Board of Cooperative Educational Services (BOCES) officials secured nonstudent network user accounts, … and developed an IT contingency plan. Key Findings BOCES officials did not adequately secure nonstudent network … records and develop an IT contingency plan. As a result, BOCES officials cannot ensure that IT systems, which contain …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyTown of Butler – Financial Management (2024M-119)
… fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The … on the 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller … The audit report includes eight recommendations to help improve the Town’s financial management. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … agent did not always formally approve all purchases prior to ordering goods and services. Harpursville Central School … over the payroll process, there is room for improvement due to the lack of uniformity in procedures. For example, the …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsTown of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… All three Justices either performed inadequate bank reconciliations or did not perform them at all. Although … the control weaknesses, the cash shortage, or the lack of bank reconciliations. The Clerk did not establish adequate … Maintain adequate cash records to ensure that proper bank reconciliations can be performed. Perform month-end …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… The purpose of our audit was to evaluate the Village’s financial management and the Board’s oversight of financial … balance in the general fund. The Board has not adopted an investment policy, which is required by law, or any policies … including those related to acceptable use, data backup, online banking, disaster recovery, equipment disposal, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and examine selected operations for the period January 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is … years from a balance of $88,293 at the beginning of 2008 to a deficit balance of $12,600 at the end of 2012. This …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Angelica – Justice Court Operations (2018M-11)
… Justice did not follow up on pending tickets listed in the New York State Department of Motor Vehicle database. The Board … Ensure that deposits are made no later than 72 hours from the date of collection. Review and analyze …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Otselic Valley Central School District – Capital Project (2015M-263)
… purpose of our audit was to assess the Board’s involvement in the District’s $17 million capital project for the period … The Otselic Valley Central School District is located in the Chenango and Madison County Towns of Otselic, … Board did not ensure that goods and services were procured in compliance with General Municipal Law. The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Harford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. … Harford Fire District Records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Copiague Union Free School District - Information Technology (2023M-150)
… (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to … longer needed and periodically review accounts and access for necessity. Provide periodic data privacy and IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Village of East Hampton – Information Technology (2015M-187)
… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, … services that have no current bid documentation in place. Identify all sole source vendors and obtain the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… policy to include the reasonable amount of fund balance to be maintained for each of the Town funds and develop a plan …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Willsboro Fire District – Financial Controls (2014M-156)
… from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an elected five-member Board of Fire Commissioners, and an … cash balances in the check book registers, maintain accounting records with cash accounts and subsidiary revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million for the … over the last three school years. Although most of the repairs and improvements were proportionately funded by the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the Treasurer’s office cash … accounts receivable were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203