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East Kingston Volunteer Fire Company – Financial Activities (2017M-191)

… of Audit The purpose of our audit was to evaluate the Company’s financial activities for the period January 1, 2013 … 31, 2015. Background The East Kingston Volunteer Fire Company provides fire protection services for the Town of … of five elected members and is responsible for the Company’s overall financial management. For 2014, Company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activities

Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial … Charter School of the Arts, which provides education to approximately 250 students, is located in the Town of … Findings The Board did not establish adequate procedures to ensure that all disbursements had sufficient supporting …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)

… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period July 1, 2014 … 7, 2016. Background The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … Young Womens College Prep Charter School of Rochester Information Technology 2016M24 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology

West Buffalo Charter School – Student Enrollment and Billing (2013M-314)

… 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that … West Buffalo Charter School Student Enrollment and Billing 2013M314 …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314

Town of Carlisle – Fund Balance (2017M-106)

… Key Findings The Board has not developed a fund balance policy or comprehensive long-term financial and capital plans … at the end of 2016, more than 950 percent of the tax levy and approximately three times actual expenditures that … fund balances for all Town funds, and adopt a fund balance policy that reflects these levels and long-term financial and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… over the cash receipts process of the Department of Weights and Measures for the period of January 1, 2012 … Legislature and a County Executive. The Department of Weights and Measures performs annual inspections at … nor are mitigating controls implemented. Current weights and measures software does not have audit trail …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)

… Audit The purpose of our audit was to examine the Town’s parking violation enforcement activities and review the internal controls over the parking ticket collection process for the period January 1, … Court with two Justices. The Court’s 2015 revenue from parking tickets was $81,365. Key Findings The Town had 6,900 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… Eleven loan files did not contain any evidence that annual site visits occurred, annual financial statements were … Ensure loan files contain all required information and site visits are conducted and documented in the loan files. …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Henrietta Fire District – Financial Condition (2021M-27)

… increased to $4.4 million on December 31, 2020, which is excessive and enough to pay 41.5 percent of the District’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

Fishers Fire District – Financial Condition (2021M-128)

… of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. Key … of Commissioners Board effectively managed the Fishers Fire Districts Districts financial condition …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… did not: Develop written procedures for granting, changing and disabling user access rights to the network. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)

… location noted on the inventory list. A color copier and refrigerator with a combined purchase price of more than … phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. These …

https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixed

Pelham Union Free School District – Information Technology (2021M-134)

… use, access and loss, and adopted an adequate IT contingency plan. Key Findings District officials did not … use, access, and loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control … had unnecessary permissions. Ensure the District’s IT contingency plan was comprehensive, distributed and tested to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134

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