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Saratoga Springs City School District – Procurement (2023M-25)
… Audit Objective Determine whether Saratoga Springs City School District (District) officials procured goods and … audit school saratoga springs …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Chatham Central School District – Financial Management (2023M-11)
… reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Tompkins Fire District – Board Oversight (2023M-33)
… filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashRensselaer County – County Bridge Maintenance (S9-13-6)
… Key Findings The County does have a written plan for bridge maintenance; however, it has not been formally … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation Record and monitor repairs and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6State Comptroller DiNapoli Statement on MTA 2023 Budget
… released the following statement today regarding the Metropolitan Transportation Authority’s (MTA) adoption of its … released the following statement today regarding the Metropolitan Transportation Authoritys MTA adoption of its …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetHorseheads Central School District – Network Access Controls (2021M-127)
… fiscal year for IT services but did not enter into a service level agreement (SLA) to clearly identify BOCES responsibilities and services … and disable those that are unnecessary. Develop an SLA to address the District’s specific needs and expectations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127New Hartford Central School District – Payroll (2021M-149)
… user permissions were restricted to employees based on job duties. Ensure the Assistant Superintendent for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Wyoming County Probation Department – Restitution Payments (S9-20-4)
… Determine whether the Wyoming County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Pompey Hill Fire District – Financial Management (2021M-136)
… were filed timely. Key Findings The Board did not properly establish and manage the capital reserve fund, establish a written reserve fund policy or adopt a written … use of the reserve funds. Key Recommendations Officially establish the capital reserve and written reserve fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Putnam County Probation Department – Restitution Payments (S9-20-2)
… [ read complete report - pdf ] Audit Objective Determine whether the Putnam … Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Orange County Probation Department – Restitution Payments (S9-20-1)
… Objective Determine whether the Orange County (County) Probation Department (Department) officials enforced … Determine whether the Orange County County Probation Department Department officials enforced …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation for personal use … policy. The internal auditor estimated the CEO’s personal mileage and found the CEO owed the Corporation $3,484 for the … take-home vehicles complete and file accurate weekly mileage logs as required. Ensure all employees assigned a …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the … it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105State Comptroller DiNapoli Releases School District Audits
… due to the COVID-19 pandemic. Van Hornesville-Owen D. Young Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Village of Stamford – Claims Audit (2022M-197)
… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) effectively … village stamford audit claims audit …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Liberty Central School District – Information Technology (2022M-73)
… computerized data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or disaster, officials may not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… Board oversight, policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including … for certifying the payroll accuracy. Thirty-six of the 104 full-time and part-time employees were not covered …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Village of Bemus Point – Clerk-Treasurer (2022M-38)
… record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, falsifying … business records, forgery and official misconduct. In December 2021 she pleaded guilty to petit larceny and paid …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Windsor Central School District – Fuel Controls (2022M-133)
… officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel … did not have adequate internal controls over fuel credit card purchases and fuel inventory, such as written … officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133