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Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… user accounts and disable user accounts when access is no longer needed. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Brighton Central School District – Procurement (2022M-205)
… determine that using these vendors was in the District’s best interest. Key Recommendation Document the analysis when …
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)
… . She earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when she left Village … erroneously reported an additional 392 . 54 days worked to the New York State and Local Retirement System (NYSLRS). …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Town of Minetto – Information Technology (2022M-9)
… Minetto (Town) officials ensured information technology (IT) systems were adequately secured and protected against … and loss. Key Findings Town officials did not ensure IT systems were adequately secured and protected against … use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Syracuse Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed by an appointed five-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesPutnam Valley Central School District – Information Technology (2021M-154)
… were adequately secured and protected against unauthorized use, access and loss. Key Findings District officials did not ensure IT … were adequately secured and protected against unauthorized use, access and loss. Officials did not adopt a password … were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… tax revenue in the town-outside-village (TOV) general, TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for … allocated sales tax revenue totaling $253,603 to the TW highway fund before reducing the TOV funds’ tax levies to …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… reserve or fund the repair reserve, as required. Pass a required resolution to properly transfer $114,895 into the retirement reserve. While it is a prudent practice for officials to save for future … reserves which can result in higher than necessary real property tax levies. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Mid-Hudson Library System – Procurement (2016M-261)
… July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in … Greene, Putnam and Ulster counties. The Library System is governed by a 15-member Board of Trustees, elected for … The Library System does not verify that a vendor's quote is in agreement with the State contract prior to ordering. …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Chestertown Fire District – Claims Processing (2016M-387)
… of Audit The purpose of our audit was to determine whether claims were adequately supported, properly authorized and … Resolutions that the Board passed to approve claims for payment did not include information necessary to determine the number and dollar amount of the claims authorized for payment. Key Recommendations Perform a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Geneva Housing Authority – Cash Receipts (2015M-160)
… June 11, 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which maintains 247 low-cost rental units, is governed by a seven-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Madison County - Claims Audit and Payment Process (2019M-142)
… allowing the credit card vendor to directly withdraw funds from County bank accounts. County officials disagreed …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Shelter Island Union Free School District - Fund Balance (2020M-23)
… when each is expected to be implemented by. 1 The Business Leader position is again vacant as of November 8, 2019. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Plainville Fire District – Board Oversight (2021M-91)
Determine whether the Plainville Fire District District Board of Fire Commissioners Board provided adequate oversight of the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… contain significant variances between the bank balance and the recorded cash balance. The variances ranged from more … to $153,000 as of December 31, 2020. Provide the Board with adequate monthly reports that included cash balances and … financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Pharsalia – Board Oversight (2018M-59)
… Government and Public Corruption. In June 2021, he pled guilty to Grand Larceny in the Second Degree, as a crime of Public Corruption. He was ordered to pay $240,000 in restitution, of which he has already paid …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire … Company consists of approximately 20 active members and is governed by an elected four-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationSodus Central School District – Software Management (2022M-64)
… 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-64Village of Hancock – Insurance Withholdings (2022M-108)
… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated … Key Findings Village officials did not ensure that insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 school years and made tuition calculation errors totaling $3,036 in the … are accurately prepared, calculated and issued. Consult with the District’s legal counsel to determine the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billing