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Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption … 1, 2015 through August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of … Town of Ulster Town Assessor 2016M361 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Oxford – Financial Management (2016M-420)
Town of Oxford Financial Management 2016M420
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Lockport Public Library – Claims Processing (2015M-192)
… public library that received its charter from the Board of Regents of the New York State Education Department in 1893. …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… is a Special District Public Library that was established by a special act of the State Legislature in 1962, is governed by an elected five-member Board of Trustees. Budgeted … Ensure that bank reconciliations are performed by someone who is independent of the accounting functions and …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Port Byron Central School District – Network User Accounts (2021M-119)
… complete report - pdf ] Audit Objective Determine whether Port Byron Central School District (District) officials … Determine whether Port Byron Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Town of Randolph – Justice Court Operations (2021M-76)
… of (closed) cases were properly reported to appropriate State agencies. Key Recommendations Periodically review … that the clerk reports all disposed cases to appropriate State agencies. Ensure that the clerk accurately updates …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76South Orangetown Central School District – Network User Accounts (2022M-24)
… generic accounts, nine former employee accounts and eight contractor accounts. Key Recommendations Ensure that unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… Services (BOCES) officials ensured network access and information technology (IT) assets were properly … Key Findings BOCES officials did not ensure network access and IT assets were properly safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of LaGrange – Financial Management (2023M-139)
… fund balance policy limit by more than $725,000. As a result, it is difficult for the Board to assess alternative …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139North Salem Central School District – Network User Accounts (2022M-140)
… staff disabled 181 unneeded network user accounts. Seven of these users left the District between 2011 and 2019. Key … implement and comply with the procedures. Maintain a list of authorized user accounts and routinely evaluate and … network user accounts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… of the State, distinct and separate from the Town of Tonawanda in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Village of Gowanda - Sewer Financial Operations (2019M-199)
… contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Suffern Central School District - Financial Condition (2019M-145)
… reserve may be overfunded by $13.4 million based on past settlement rates. The District does not have a … that reflect realistic estimates for expenditures based on historical trends or other identified analyses. Review … of our recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Charlotte Valley Central School District - Information Technology (2019M-27)
… use IT resources. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Town of Schroon - Town Hall Expansion Project (2018M-128)
… from the general fund that cannot be repaid are written off. Town officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Half Hollow Hills Community Library - Fund Balance (2018M-127)
… the Library’s taxpayers. Library officials disagreed with certain aspects of our findings and recommendations. …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Suffolk County Community College - Information Technology (2018M-130)
… complete report - pdf] Audit Objective Determine whether College officials adequately safeguarded the College website, financial and student information system and … from unauthorized access and misuse. Key Findings The College has: 824 network user accounts (15 percent) that have …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the Supervisor’s personal cable bill. In May 2018, during our audit, the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Town of Thompson - Board Oversight (2018M-69)
… Town of Thompson Board Oversight 2018M69 …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… Mamaroneck Union Free School District ExtraClassroom Activities 2018M95 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95