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Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… information and site visits are conducted and documented in the loan files. Forward all loan modification requests to …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanWayne Central School District – Property Disposal (2021M-161)
… officials disposed of District property in a proper and cost effective manner. Key Findings The Board and District … officials disposed of District property in a proper and cost effective manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Town of Wolcott – Financial Management (2020M-131)
… bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the … and capital plan including a formal detailed plan for reserves. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Arlington Fire District – Station Number 5 Renovation (2022M-54)
… who also serves as a Trustee of the Croft Corners Fire Company (Company) failed to disclose their financial interest in the … and lease amendments between the District and the Company (also referred to as Landlord). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… in the District’s training offered to the high school teaching staff. Five of the 12 recommended components of … not included in the District’s training offered to the teaching staff at the two elementary schools. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… network user accounts were unneeded and additional entry points that could have been used to inappropriately access …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Guilford – Budgeting (2023M-144)
… resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance policy … exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway fund. The Board adopted budgets that planned for …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Garden City Union Free School District – IT Asset Management (2023M-161)
… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… whether Young Women’s College Prep Charter School of Rochester (School) officials ensured network and financial … to officials, we found that: Fourteen percent or 10 of the School’s network user accounts were not needed. … alter data and conceal inappropriate activity. The Board of Trustees (Board) did not adopt an adequate written IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialEast Meadow Union Free School – Overtime (2022M-118)
… supervisory approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Chappaqua Central School District - Fixed Assets (2022M-186)
audit school Chappaqua fixed assets
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Rochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for … purposes. Key Findings School officials did not ensure credit card charges were properly approved, adequately … did not perform an effective and timely review of credit card charges. As a result: School officials approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Controller (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts … The Controller did not effectively manage the Treasurer’s office cash collection process or ensure accounts … were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Morris Central School District – Fund Balance Management (2023M-47)
… years by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Brocton Central School District – Claims Audit (2023M-15)
… [read complete report – pdf] Audit Objective Determine whether Brocton Central School … made and may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Saratoga Springs City School District – Procurement (2023M-25)
… officials procured goods and services according to Board of Education (Board) policies and statutory requirements. Key … Ensure that the purchasing agent maintains custody of his electronic signature and directly supervises the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25South Kortright Central School District – Claims Audit (2023M-69)
… (20-a) when it appointed the Clerk of the Board as the deputy claims auditor. The claims auditor and deputy claims auditor, as part of their claims audit process, … policy. Key Recommendations Ensure the claims auditor and deputy claims auditor meet eligibility for appointment. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… before approving them. Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess … information for reliability or compare it to estimates in project applications. Key Recommendations The Board … for evaluation and compared to project goals as stated in applications. JCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcida