Search
Village of Fort Ann – Financial Condition (2014M-197)
… of Fort Ann is located in Washington County and has a population of approximately 490. The Village is governed by … fund to finance operations, which caused this fund to be in fiscal stress at the end of the 2013-14 fiscal year. … the levels of fund balance. Key Recommendations Develop a plan to alleviate the fiscal stress of the general fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… Background The Village of Monticello Housing Authority is located in the Village of Monticello in Sullivan County. … was established pursuant to State Public Housing Law, is governed by a five-member Board of Commissioners. The … program disbursement procedures to ensure documentation is signed by the head of household certifying their family …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Village of Speculator – Financial Condition (2013M-381)
… 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The … operating deficits have caused deficit fund balances in the water and sewer funds. Significant outstanding …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Northville Public Library – Cash Disbursements (2015M-53)
… our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014. … Central School District. Budgeted appropriations for the 2014-15 fiscal year totaled $152,987. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… (providers) did not document all service encounters in the Medicaid billing system (system). Key Recommendations … Ensure providers document all service encounters in the system. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Valley Central School District – Information Technology (2020M-154)
… officials ensured the District’s information technology (IT) systems were adequately secured and protected against … Findings The Board and District officials did not ensure IT systems were adequately secured and protected. District … environmental controls over the server room. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andCarle Place Union Free School District – Network User Account Controls (2022M-121)
… accounts. As a result, the District has an increased risk of unauthorized access to and use of its network and potential loss of important data. In addition to finding sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsCoeymans Hollow Fire District – Board Oversight (2021M-211)
… addressing what periodic financial reports the Company had to provide the District. Annual Update Documents (AUD) were … language in the Company’s agreement requiring the Company to provide appropriate periodic financial reports to the District. Ensure the Treasurer files AUDs in a timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Sag 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-174Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Orient Fire District Cash Reserves and Credit Cards 2015M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, with the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Town of Tyre - Long-Term Planning (2019M-61)
… established adequate long-term plans which appropriately address the Town’s operational and capital needs and funding … established adequate longterm plans which appropriately address the Towns operational and capital needs and funding …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Wainscott Common School District - Claims Auditing (2018M-240)
Determine whether the Board of Education Board adequately audited claims before payment and ensured that each was approved for appropriate purposes and adequ
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent … that student treasurers maintain adequate supporting documentation for all ECA fund collections. District officials disagreed with several of our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementMontezuma Fire District No. 1 - Board Oversight (2018M-54)
Montezuma Fire District No 1 Board Oversight 2018M54
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Manchester - Board Oversight and Information Technology (2018M-39)
… (TW) general fund and central water district. Interfund services were not properly tracked and billed back to the … disaster recovery and backups, and has not provided IT security awareness training. Key Recommendations Discontinue … comprehensive IT policies and procedures and provide IT security awareness training. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Findings The Board: Failed to provide oversight of the charter management organization (Company). School officials did not: Ensure the Company provided all of the services required by its contract. Receive … services. School officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mConnetquot Central School District - Financial Management (2019M-180)
… the District’s plan to continue reducing its surplus of unassigned fund balance to comply with the statutory limit … corrective action. 1 As per an October 28, 2019 draft of the 2018-19 audited financial statements. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180