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Geneva Housing Authority – Cash Receipts (2015M-160)
… was to evaluate the Authority’s cash receipts process for the period October 1, 2013 through June 11, 2015. … Authority’s low-income housing program’s operating budget for the 2014-15 fiscal year totaled approximately $3.2 … insufficient. The Authority does not follow procedures for depositing cash that exceeds the policy’s overnight cash …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Wading River Fire District – Gasoline Credit Cards (2017M-5)
… not establish written policies and procedures for gasoline credit card use and monitoring. The credit card policy does not identify the number of cards to … written policies and procedures for the use of gasoline credit cards that specify which District officials are …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Middle Country Public Library – Treasurer (2015M-291)
… period July 1, 2014 through June 30, 2015. Background The Middle Country Public Library is located in the Town of … Middle Country Public Library Treasurer 2015M291 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Town of Pharsalia – Board Oversight (2018M-59)
… report - pdf ] Audit Objective Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial … Determine whether the Town Board Board in the Town of Pharsalia Town provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… (Town) Supervisor (Supervisor) adequately performed his financial duties. Key Findings The Supervisor did not adequately perform his financial duties. The Supervisor did not: Maintain accurate … and the detail of revenues received. Ensure annual financial reports were filed on time. The 2017, 2018 and 2019 …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Putnam Valley Central School District – Information Technology (2021M-154)
… use, access and loss. Officials did not adopt a password security policy or manage the use of administrative … in operations. Officials did not: Adopt an adequate password security policy to address password requirements. Create secondary user accounts for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval … the retirement reserve. While it is a prudent practice for officials to save for future expenditures, without a reserve fund policy there …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… report - pdf ] Audit Objective Determine whether Town of Canajoharie (Town) officials properly budget for and … TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. … the TOV funds’ tax levies to zero. The same amount of taxes were unnecessarily levied in TOV funds, creating …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… [ read complete report - pdf ] Audit Objective Determine whether the Board of the Town … The Board and officials did not ensure that CIDA’s annual report was accurate before submitting it to State …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectPlainville Fire District – Board Oversight (2021M-91)
… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91North Syracuse Central School District – Professional Services (2022M-34)
Determine whether North Syracuse Central School District District officials sought competition for the procurement of professional services and entered into written agreements with service providers
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Village of Hancock – Insurance Withholdings (2022M-108)
… – pdf] Audit Objective Determine whether the Village of Hancock (Village) officials ensured insurance premium … the Clerk-Treasurer (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in … for dental insurance. Four employees overpaid a total of $1,400 because the Clerk and Deputy Clerk Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Sodus Central School District – Software Management (2022M-64)
… software from being installed on District computers. As a result, we found: All 39 network user accounts that we … and 27 (20 percent) were unneeded or did not have a specific business purpose, including eight unauthorized … software applications on 17 different computers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Minetto – Information Technology (2022M-9)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In … information technology IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Brighton Central School District – Procurement (2022M-205)
… related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory … that certain goods and services related to the 2021-22 CIP were procured in accordance with District policies, … requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to vendors, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… Clerk-Treasurer erroneously reported an additional 392 . 54 days worked to the New York State and Local Retirement …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… – pdf] Audit Objective Determine whether Ulster Board of Cooperative Educational Services (BOCES) officials … access, or loss. As a result, BOCES had an increased risk of inappropriate access by users with malicious intent. In …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Chestertown Fire District – Claims Processing (2016M-387)
… the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… $4.55 million. The Board did not appropriately approve 14 change orders totaling approximately $265,000. The Board … expenditures compared to the approved budgets. Approve all change orders prior to the commencement of work. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220