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Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… January 1, 2011 through December 19, 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, … that provides fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has 43 volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … established some controls, they lacked some key components to ensure that financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialDiNapoli Statement on Sentencing of Special Education Provider
… case and making sure justice was done. “Recent audits by my office have continued to find patterns of mismanagement and abuse in the preschool special education sector. I will continue my efforts to make sure tax dollars intended for students …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerTown of Crawford – Town Clerk (2021M-82)
… Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former Clerk did not properly account for, report, deposit, record and remit all collections to the … Town Town Clerks Clerks office were properly accounted for reported and deposited in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Chittenango Central School District – Information Technology (2023M-155)
… Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware attack, … to officials, we determined: Eighty-nine (15 percent) of the District’s nonstudent network user accounts were no longer needed and should have been disabled. Eleven of 21 local user accounts (52 percent) reviewed on 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report. The Treasurer did not … percent) totaling $33,280, provide timely monthly reports to officials for eight of the 13 months in our audit period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… accounts to help prevent unauthorized use, access, and loss, and whether officials established an adequate … . Officials did not: Develop comprehensive procedures for managing network and financial application user accounts … a comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationKings Park Central School District – IT Asset Management (S9-22-13)
… to confirm they were inventoried. We found 8 percent of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $815 could not be located. Two interactive … displays and one Chromebook with combined purchase prices of approximately $4,800 were located but not inventoried. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Geneseo Central School District – IT Asset Management (S9-22-11)
… percent of the sampled assets were not properly accounted for. Specifically: Five Chromebooks with estimated total … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Pine Bush Central School District – IT Asset Management (S9-22-21)
… percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Mechanicville City School District – IT Asset Management (S9-22-16)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 36 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… 2014. Background The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationRome City School District – Multiyear Planning (2021M-144)
… the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project … purchases. In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about $11.2 million to pay for recurring operational expenses, resulting in a projected …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… District Attorney Christopher C. Shambo for working with my office to hold her accountable and send a message to those …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyTown of Kendall – Justice Court (2013M-130)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Justice … financial operations for the period January 1, 2010, to February 26, 2013. Background The Town of Kendall is … our testing found that monthly reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… of the bank statements, including canceled check images, on a periodic basis. The Board and membership should have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… controls over collections and disbursements for the period April 1, 2015 through August 31, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… staff, closing staff and management all have access to the safe. Key Recommendations Ensure comprehensive written … collections daily. Restrict access to the Library safe to management or a limited number of authorized …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Coldspring – Town Clerk Operations (2013M-137)
… Key Findings The Clerk did not issue press-numbered duplicate receipts for cash collected, accurately record all … its proceedings. Key Recommendations Issue press-numbered duplicate receipts for all Town transactions where no other …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Introduction – Improving the Effectiveness of Your Claims Auditing Process
… and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, … An effective audit of claims is often the last line of defense for preventing unauthorized …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction