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Elmont Union Free School District – Financial Condition (2017M-82)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … that appropriated a total of $19 million in fund balance to finance operations, none of which was used. Key … in the appropriation of unrestricted fund balance that is not needed and not used to fund District operations. … Elmont …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Village of Sagaponack – Claims Processing (2017M-124)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period … fiscal year totaled $850,659. Key Findings The Board does not review each claim to determine if the claims are properly itemized and include …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the … $15.9 million. Key Findings The Tax Assessor did not properly grant and monitor property tax exemptions. The … Review all property tax exemptions on an annual basis to verify that proper documentation is maintained. File the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Oxford – Financial Management (2016M-420)
… Purpose of Audit The purpose of our audit was to examine the Town's financial operations for the period … The Board adopted budgets that relied on fund balance to fund recurring expenditures. The Supervisor did not provide the Board with sufficient information to monitor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… properly safeguarded. Key Findings BOCES officials did not ensure network access and IT assets were properly … IT control weaknesses were communicated confidentially to officials. Officials did not: Periodically review and … historical data from IT security awareness training to assess and provide adequate training to users. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andVillage of Gowanda - Sewer Financial Operations (2019M-199)
… in the sewer fund totaling $144,000. The Board did not annually review contractual revenues, resulting in … contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … approximately $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board during the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Port Byron Central School District – Network User Accounts (2021M-119)
… School District (District) officials ensured network user account controls were secure. Key Findings District officials did not ensure that the District’s network user account controls were secure. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119South Orangetown Central School District – Network User Accounts (2022M-24)
… adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials did not: Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… citizen, veteran and other exemptions. The Assessor did not: Ensure that 68 of 85 (80 percent) granted exemptions we … applications, renewal forms or supporting documentation to verify eligibility for the exemption or accuracy of … transfer of four properties with agricultural exemptions to the County and did not require new owners of these …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Purpose of Audit The purpose of our audit was to examine the controls over cash disbursements for the … Board of Fire Commissioners, provides fire protection to approximately 9,000 residents. Budgeted appropriations for 2013 totaled $808,793. Key Findings The Board did not perform a proper audit of vouchers prior to payment or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mVillage of Tuxedo Park - Board Oversight (2018M-66)
… (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings Incompatible duties are … the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the Board. Competition was not sought for 14 professional services totaling $926,188. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… general fund subsidies. The Board of Education (Board) has not: Effectively managed reserve balances. Adopted policies … should perform a cost-per-meal analysis and continue to identify potential efficiencies that will help ensure the … are reasonable and necessary. If not, develop a plan to reduce the balances to appropriate levels. Modify the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… user account controls. Key Findings District officials did not establish adequate network controls for nonstudent user accounts to help prevent unauthorized access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userVillage of Dering Harbor – Payroll (2020M-78)
… and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee … Board did not require formal, written employment contracts to document terms of employment, job descriptions and … and employee benefits. The Village paid overtime payments to employees as if they were independent contractors. The …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Broadalbin-Perth Central School District – Online Banking (2020M-144)
… secure. Key Findings The Board and District officials did not adequately safeguard online banking transactions. … result, five of the six online banking users were allowed to access nonbusiness websites prohibited by the policy. Provide IT security awareness training to all online banking users. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Village of Delhi - Disbursements (2019M-204)
… Key Findings The Board and Village officials did not ensure disbursements were for proper purposes and … five checks totaling $5,100 that she was not entitled to. Employees received payment for medical reimbursements … over $1,000 for claims previously paid. Subsequent to our audit, the former Clerk-Treasurer pleaded guilty to …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Northern Adirondack Central School District – Financial Condition (2020M-51)
… in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance expenditures, the total fund balance has declined …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51About Filing the Resolution – Reporting Elected and Appointed Officials
… in my data entry after I’ve certified it? Do I have to enter the information from the Standard Work Day and … it all at once or can it be saved? I have signed in to Retirement Online , and I do not have the ‘Submit Resolution for Official’ link on my …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… Key Findings The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. District officials did not provide IT … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non