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Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)

… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …

https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… leave to which she was not entitled when she left Village employment. The total value of these unauthorized payments … Develop written policies and procedures for the type of records needed to request, approve, earn, use and record … leave and the payment of unused leave upon leaving Village employment. Pursue collection of any erroneous or …

https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11

Brighton Central School District – Procurement (2022M-205)

… statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205

Village of Ellenville – Information Technology (2014M-278)

… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … Village officials have not restricted users’ access to the financial system based on employee job … has not developed comprehensive policies and procedures to protect critical financial data. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278

Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)

… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … receive all the benefit they should have from County sales tax distributions. The Town Board (Board) underestimated …

https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204

Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… report - pdf ] Audit Objective Determine whether the Board of Education (Board) properly managed reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds … Determine whether the Board of Education Board properly managed reserve funds …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

Town of Pharsalia – Board Oversight (2018M-59)

… 2021, he was sentenced to serve one to three years in a State prison. Key Recommendations Disburse Town money only … Perform a thorough annual audit of the financial records, reports and supporting documentation. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59

Putnam Valley Central School District – Information Technology (2021M-154)

… did not: Adopt an adequate password security policy to address password requirements. Create secondary user … job responsibilities required administrative permissions, to be used for non-administrative activities. In addition, … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154

Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)

… cash balances and the detail of revenues received. Ensure annual financial reports were filed on time. The 2017, 2018 and 2019 annual financial reports were filed from 106 to 194 days … should attend and require the bookkeeper to attend training to better understand and perform their job duties. …

https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121

Plainville 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-91

Village of Hancock – Insurance Withholdings (2022M-108)

… Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of $1,400 because the Clerk and Deputy Clerk Treasurer (Deputy) did not adjust deductions for plan changes timely. Two retirees overpaid a total of …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Sodus 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-64

Town of Minetto – Information Technology (2022M-9)

… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … regularly reviewed and unnecessary accounts are disabled in a timely manner. Adopt written procedures for user …

https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9

Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)

… renovation or improvement are subject to an enforcement mortgage that secures a lien against a property. Budgeted … redevelopment plans was not always timely. Enforcement mortgage property records did not always contain work-in-progress status and an activity history was not retained …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgages

Geneva Housing Authority – Cash Receipts (2015M-160)

… of Audit The purpose of our audit was to evaluate the Authority’s cash receipts process for the period October 1, … 2013 through 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 …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160

Mid-Hudson Library System – Procurement (2016M-261)

… cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The Library …

https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261

Shelter Island Union Free School District - Fund Balance (2020M-23)

… prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce surplus … the employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… the Company’s financial operations for the period January 1, 2014 through September 17, 2015. Background The Bradford … organization that provides fire protection and emergency rescue services to residents in the Town of Bradford in … able to misappropriate approximately $8,500 from January 1, 2014 through May 31, 2015. The Board did not ensure that …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriation