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Brentwood Union Free School District – Information Technology (2023M-83)

… monitoring network user accounts, providing network users with information technology (IT) security awareness training … determined were not needed. Establish written procedures for granting, changing and disabling network user account … IT contingency plan. District officials generally agreed with our recommendations and indicated that they have …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83

Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)

… – pdf] Audit Objective Determine whether Dutchess Board of Cooperative Educational Services (BOCES) officials … possible cost. Conduct a deliberate and thorough audit of electricity supply and delivery invoices prior to payment. …

https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and

Montauk Union Free School District – Information Technology (2022M-137)

… or develop an IT contingency plan. As a result, there is an increased risk that the network may be accessed by … the plan and could not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review … IT contingency plan. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137

Lyndonville Central School District – Procurement and Claims Audit (2022M-144)

… Lyndonville Central School District (District) Board of Education (Board) and District officials properly procured … District’s purchasing policy and procedures for 65 percent of the purchases we reviewed totaling $263,023. The claims … auditor did not properly audit and approve 74 percent of the claims we reviewed before they were paid: 37 claims …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022m

Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)

… Purpose of Audit The purpose of our audit was to examine the Village’s financial … June 1, 2011 through June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by … Village of Port Byron Financial Monitoring and Information Technology …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116

DiNapoli: School District Tax Levy Cap at 2%

… in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2%. School districts may override the cap with 60% voter approval of their budget. DiNapoli’s office calculated the inflation …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percent

Wayne County Probation Department – Restitution Payments (S9-20-6)

… never receive the payments to which they are entitled. 24 of the 26 restitution orders reviewed had uncollected … In addition, officials did not maintain a complete list of unsatisfied restitution orders or maintain sufficient … legal basis, the Department removed victims from its list of unsatisfied restitution orders. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

Village of Frankfort – User Charges (2014M-117)

… Purpose of Audit The purpose of our audit was to examine whether Village officials ensured … 1, 2012 through January 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer … Village of Frankfort User Charges 2014M117 …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117

Town of Sweden – Justice Court (2014M-318)

… Purpose of Audit The purpose of our audit was to review the processes and procedures for … 1, 2013 through September 4, 2014. Background The Town of Sweden is located in Monroe County, has a population of … The purpose of our audit was to review the processes and procedures for …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … 1, 2011, through October 15, 2012. Background The Town of Bovina is located in Delaware County and has a population … Town of Bovina Internal Controls Over Cash Receipts and …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

Starpoint Central School District – Network Access and Application User Permissions (2022M-101)

… accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, … Key Recommendations Regularly review network user accounts for necessity and appropriateness and disable user accounts … job responsibilities. District officials generally agreed with our recommendations and indicated that they plan to take …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-user

Village of Suffern – Budget Review (B23-6-2)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal …

https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2

Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)

… former and current Supervisors did not provide oversight of the bookkeepers and bank reconciliations were not … AUDs have not been filed with the New York State Office of the State Comptroller since 2013. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14

XII.4.A Vendor Requests for Payment – XII. Expenditures

… a certificate to the Office of the State Comptroller (OSC) with each claim stating (i) the claim is just, true and correct, (ii) the State has not paid any … into the AC 3253-S is accurate prior to submitting to OSC. With the implementation of the SFS, Business Units are no …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-payment

Travel Advisory No. 17

… such as COVID-19 testing and vaccination sites. In such circumstances, if the employee requests a per diem … the employee declined the meal provided at the site. In accordance with the OSC Travel Manual , the employee’s …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employees

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

… comprehensive ECA policy or provide appropriate oversight of ECA funds. As a result, 72 of 90 transactions tested totaling $321,554 are not properly … ECA clubs. Ensure that each club maintained a separate set of records from those of the central treasurers. Officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activity

Town of Mohawk – Records and Reports (2013M-113)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … 1, 2011, through December 31, 2012. Background The Town of Mohawk is located in Montgomery County and has … document assets, liabilities, fund balances, results of operations, or prepare accurate reports that would allow …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113

Town of Kendall – Justice Court (2013M-130)

… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2010, to February 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of … Town of Kendall Justice Court 2013M130 …

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130

Village of Middleburgh – Fiscal Operations (2013M-10)

… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village … Village of Middleburgh Fiscal Operations 2013M10 …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10