Search

Richfield Springs Central School District - Fixed Assets (2019M-140)

… lacked detailed supporting documentation including either sale records or Board approval. Key Recommendations Establish …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140

Remsen Central School District - Claims Audit Process (2019M-86)

… report - pdf] Audit Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive claims paid by check … Determine whether the claims auditor audited and approved claims before payment …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86

Hendrick Hudson Central School District - Financial Condition (2019M-24)

… of a third-party consultant to prepare a report on the effects of the revenue loss and measures to take. According …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24

City of Yonkers - Internal Controls Over Cash Collections (2018M-14)

… to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days after being collected. Key …

https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14

Wainscott Common School District - Claims Auditing (2018M-240)

… with the warrant. Perform a thorough audit of each claim before approving the claims for payment. District … our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240

Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)

Determine whether Village officials properly account for and enforce the collection of issued parking tickets

https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44

Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)

… administrative fees and utilities), direct access to a District bank account to disburse these funds. Payment of utilities totaling … and utility vendors from having direct access to a District bank account and the ability to disburse funds. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m

Pittsfield Fire District – Board Oversight (2016M-305)

… State, distinct and separate from the Town of Pittsfield, in Otsego County. The District is governed by an elected … for 2016 total $105,000. Key Findings The Board does not have any policies or procedures for credit card …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305

Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)

… services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements

Town of Morris – Board Oversight (2013M-75)

… not find any material discrepancies. Key Recommendation Institute a procedure to ensure that all the checks issued by …

https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75

Laurens Fire District – Financial Activities (2021M-43)

… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43

Watervliet City School District – Information Technology (2021M-34)

… Key Findings The Board and District officials did not ensure the IT assets and data were safeguarded. Officials … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Review network user … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34

Town of Friendship – Justice Court Operations (2021M-15)

… fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts totaling almost …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15

Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)

… report - pdf] Audit Objective Determine whether the Board provided sufficient oversight of the former Clerk-Treasurer. Key Findings The Board failed to implement proper internal controls and the … of some of these deficiencies, but did not inform the Board. Key Recommendations Seek reimbursement from the former …

https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47

Connetquot Central School District - Financial Management (2019M-180)

… Develop budgets that include realistic estimates for revenues, appropriations and unassigned fund balance … reserve policy that communicates the purpose and intent for establishing each reserve fund levels and conditions …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180

Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)

… 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a … Town of East Fishkill Recreation Department Cash Receipts 2014M95 …

https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95

Penn Yan Central School District – Network Access Controls (2021M-79)

… Recommendations Regularly review network user accounts and disable those that are unnecessary. Develop an SLA to address …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79

Morristown Central School District – Information Technology (2021M-137)

… District (District) officials adequately managed network user accounts and developed an information technology (IT) … District officials did not adequately manage network user accounts or develop an IT contingency plan that details … written procedures for granting, changing and revoking user access to the overall network. Perform periodic reviews …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137