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Morris Central School District – Financial Operations (2015M-251)
… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance … could not provide evidence that approximately $3.3 million was required to be restricted in the debt reserve. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over … 1, 2014 through March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has … Town of Ephratah Supervisors Records Reports and Deposits 2016M311 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Ulster 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-42Brighton Central School District – Procurement (2022M-205)
… related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements … and services related to the 2021-22 CIP were procured in accordance with District policies, statutory requirements … bidding to help ensure the District awards the contract in a manner consistent with District policies, statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Minetto – Information Technology (2022M-9)
… final report - pdf] Audit Objective Determine whether Town of Minetto (Town) officials ensured information technology (IT) systems were adequately secured … against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems were … Determine whether Town of Minetto Town officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9X.3 Overview – X. Guide to Vendor/Customer Management
… at one time. resolve various issues encountered during the registration process. Subsection B of this chapter provides …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… 1, 2015 through September 30, 2016. Background The Greater Syracuse Property Development Corporation (Land Bank) is a … Greater Syracuse Property Development Corporation Enforcement …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesSchonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… neither the Company nor we were able to confirm all money was recorded and deposited intact. 14 collections totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Putnam 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 … risk of unauthorized use or access that could result in important data loss and a serious interruption in operations. Officials did not: Adopt an adequate password …
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)
… Town of Canajoharie (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 … whether Town of Canajoharie Town officials properly budget for and allocate sales tax revenue …
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)
… including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval … transfer $114,895 into the retirement reserve. While it is a prudent practice for officials to save for future expenditures, without a reserve fund policy there is a risk that the District may overfund reserves which can …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Mid-Hudson Library System – Procurement (2016M-261)
… was to examine the Library System’s procurement process for the period January 1, 2015 through 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 …
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)
… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Wading River Fire District – Gasoline Credit Cards (2017M-5)
… written policies and procedures for the use of gasoline credit cards that specify which District officials are authorized to use the gasoline credit cards, when and how they can use the cards and what … documentation is required. Limit the number of gasoline credit cards to only those that are needed and ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Geneva Housing Authority – Cash Receipts (2015M-160)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts … The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which maintains 247 …
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)
… controls over the claims audit and payment process were adequately designed and operating effectively. Key … or services. In addition, claims totaling $1.3 million were paid without Board approval. The Treasurer did not … controls over the claims audit and payment process were adequately designed and operating effectively …
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)
… As a result, $1.7 million in appropriated fund balance was not used to fund operations during this time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not established by Board resolution. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… to the public by posting required documents on CIDA’s website. The Board and officials did not ensure that CIDA’s … goals are being met. Post required information on CIDA’s website. Submit accurate reports to State oversight agencies. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-project