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Village of Homer – Purchasing and Credit Cards (2017M-112)

… Purpose of Audit The purpose of our audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. Background … Key Recommendations Distribute the procurement policy to all department heads and applicable staff to ensure they are …

https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112

Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)

… complete report – pdf] Audit Objective Determine whether the Town of Sempronius (Town) Assessor properly administered … select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The …

https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66

Village of Fayetteville – Information Technology Policies (2017M-47)

… Purpose of Audit The purpose of our audit was to determine if the Board established … 1, 2015 through December 31, 2016. Background The Village of Fayetteville is located in the Town of Manlius in Onondaga … Village of Fayetteville Information Technology Policies 2017M47 …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47

Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)

… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) transparently … audit village stamford pool capital project planning monitoring …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… audit the Clerk-Treasurer’s records. The Board did not certify the list of unpaid water accounts to be re-levied. … Perform an annual audit of the Clerk-Treasurer’s records. Certify the list of unpaid water accounts to be re-levied. …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Binghamton City School District – Financial Condition (2013M-242)

… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $98 million. … year’s budget and available fund balance, and to plan for future years’ budgets. This planning includes an ongoing …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242

Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)

… Purpose of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared economically for the … Key Findings The District is serving nutritious meals to its students and the meals are prepared economically. The …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015m

The Academy Charter School – Board Oversight (2014M-295)

… Purpose of Audit The purpose of our audit was to examine School operations in relation to the approval of contracts and review of payments to service providers for the period July 1, 2012 through May 31, 2014. Background The … The Academy Charter School Board Oversight 2014M295 …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295

Town of Newfane – Supervisor's Financial Records (2017M-7)

… Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. Background The … in Niagara County and has a population of approximately 9,600. The Town is governed by an elected five-member Town …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7

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

… for network user access. Evaluate and periodically review all network user accounts and disable those that are …

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

Haldane Central School District – Information Technology (2021M-84)

… former employee accounts. Create secondary user accounts, for three network user accounts with administrative permissions, to be used for non-administrative activities. Sensitive IT control … permissions and create secondary accounts to be used for non-administrative activities. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84

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

… complete report - pdf] Audit Objective Determine whether the Board provided sufficient oversight of the former Clerk-Treasurer. Key Findings The Board failed to … Determine whether the Board provided sufficient oversight of the former ClerkTreasurer …

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

Bemus Point Central School District - Financial Management (2019M-216)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216

Mastic Beach Fire District – Cash Disbursements (2017M-38)

… The Treasurer does not provide the Board with a warrant, abstract or a list of checks. Key Recommendations Compare all … such audit and approval in the Board minutes. Prepare an abstract or list of checks to present to the Board, along …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38

Village of Herkimer - Water and Sewer Financial Operations (2019M-102)

… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

Town of Pelham - Information Technology (2019M-77)

… Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected against … and sensitive information. Town officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and officials did not develop …

https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77

Town of Saranac - Cash Management (2019M-32)

… interest earnings and minimized bank fees. Key Findings The Board did not develop and manage a comprehensive … Key Recommendations Periodically request proposals for banking services from multiple financial institutions to … available funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

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

… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update … Determine whether fixed assets were recorded and accounted for properly …

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