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Lyndon Fire District – Disbursements (2022M-132)
… controls. Become familiar with the resources listed in Appendix C of this report for training opportunities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132South Orangetown Central School District – Network User Accounts (2022M-24)
… complete report - pdf] Audit Objective Determine whether South Orangetown Central School District (District) officials … Determine whether South Orangetown Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Bradford Central School District – Online Banking (2022M-102)
… ensured online banking transactions were appropriate and secure. Key Findings While we found online banking … transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive … ensured online banking transactions were appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly review network user … District officials ensured network access controls were secure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Kortright Rural Fire District – Financial Activities (2022M-51)
… Commissioners (Board) established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets. The Board did not: … mitigating controls. Properly monitor the Treasurer’s financial activities. Annually audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Mahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and reported, we found the following weaknesses: The Board did not require pre-numbered duplicate receipts or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andVillage of Bloomingburg - Financial Operations (2019M-246)
… The Treasurer did not provide regular financial reports to the Board or maintain adequate accounting records. The … Provide adequate oversight and require the Treasurer to provide regular financial reports, such as budget-to-actual reports and bank reconciliations with canceled …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Cuba-Rushford Central School District - Financial Management (2020M-7)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… must review each entry listed on an official’s record of activities (ROA) to determine whether the entries are … any duties that are not work-related from the calculation of the average number of days worked per month. Below are examples of activities …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesCharlotte Valley Central School District - Information Technology (2019M-27)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Binghamton City School District – Information Technology (2019M-147)
… (IT) services provided by the Broome Tioga Board of Cooperative Educational Services’ South Central Regional Information Center (SCRIC). Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… State, distinct and separate from the Town of Tonawanda in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Altona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing … The Altona Fire District is a district corporation of the State, distinct and separate from the Town of Altona …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Maine-Endwell Central School District - Leave Records (2019M-40)
… always deducted from the leave accrual records. Our tests of 69 employees found 12 days, valued at $3,700, which were … submitted a leave request form or ensure the legitimacy of leave taken. The District may have paid as much as $14,200 for the cost of substitute employees for unsupported and potentially …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Hudson Housing Authority – Information Technology (2019M-224)
… them to all employees, review and update routinely or when significant changes in the environment occur. Create and … for any IT services provided by third-party vendors. Consider requiring employees to sign acknowledgement forms to … aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Town of Mooers - Highway Asset Accountability (2020M-35)
… did not maintain a complete and up-to-date inventory of Department assets. Department assets were not properly disposed of. Town officials did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway facility, valued at …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Monsey Fire District – Board Oversight (2020M-62)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual update document (AUD), …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… programs to Aa1, its highest level since the fiscal crisis of the mid-1970s. The state is now within one notch of the highest attainable bond rating, Aaa. “The Moody’s … the state’s cash position, better align ongoing levels of spending and revenues, and reduce out-year budget gaps, …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions had supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016m