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Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… 2017 and 2018 annual update documents (AUDs), which are required annual financial reports, with our office in a …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67South Mountain Hickory Common School District – Financial Management (2022M-49)
… been developed, the Trustee and Treasurer could have used surplus fund balance to reduce the tax levy, rather than … year levy by approximately 37 percent, or $53,000. Allowed surplus fund balance as a percentage of the next year’s … anticipated increases or decreases. Comply with the surplus fund balance limit established by New York State Real …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mTown of Lansing – Information Technology (2022M-66)
… Board (Board) did not create adequate written IT policies for network user access, online banking and breach … The Board did not require IT security awareness training for computer users. Key Recommendations Review user access on … policies. Require periodic IT security awareness training for personnel who use Town IT resources. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… Audit Results We reviewed the salary and benefit payments for the 14 District employees in the teacher center tracing … substitute lists and the District’s policy. Except for minor discrepancies, which we discussed with District … center costs. We reviewed the salary and benefit payments for the eight individuals working in the Pre-K program by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… in three of those years, only a fraction was used to finance operations. After adding back the appropriated … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, … six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of Dayton - Fund Balance Management (2019M-221)
… complete report - pdf] Audit Objective Determine whether the Board has properly managed fund balance. Key Findings The Board did not properly manage fund balance as the … Determine whether the Board has properly managed fund balance …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Town of Seneca Falls – Cash Collections (2023M-57)
… fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town … documentation and to deposit and record cash collections in a timely manner. Ensure that adequate reconciliations are …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Wyoming County – Selected Financial Activities (2015M-94)
… into a 17.5 year lease for office space with a private developer. The procurement policy does not provide clear …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94South Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … 2015. Background The South Seneca Central School District is located in the Towns of Ovid, Lodi, Romulus and Covert in … total approximately $23 million. Key Findings The District has not developed a formal, documented multiyear capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Rye Neck Union Free School District – Information Technology (2016M-280)
… sensitive data stored on District computer systems for the period July 1, 2014 through March 31, 2016. … six-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $39.6 … District does not have adequate policies and procedures for personal, private and sensitive information (PPSI) data …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Rondout Valley Central School District – Financial Management (2015M-296)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Pearl River Union Free School District – Competitive Procurement (2015M-363)
… The Pearl River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, which operates five schools … $63 million. Key Findings Written procedures were not in place to monitor and enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Mount Markham Central School District – Reserve Funds (2016M-73)
… The Mount Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida and Otsego Counties. The … determine if the balances are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Milford Central School District – Financial Condition (2016M-87)
… Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which operates one school … Findings District officials did not maintain fund balance in accordance with statutory requirements. Over the last …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Arkport Central School District – Network Access Controls (2021M-162)
… Key Findings District officials did not ensure that the District’s network access controls were secure. District … to add or disable user accounts and permissions. The District had 92 unneeded network user accounts and nine user accounts with unnecessary administrative permissions. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Otego-Unadilla Central School District – Information Technology (2021M-178)
… complete report - pdf ] Audit Objective Determine whether the Otego-Unadilla Central School District (District) Board … information technology (IT) contingency plan. Key Findings The Board and District officials did not ensure computerized … confidentially to District officials, we found: The District had 58 unneeded user accounts. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… Audit Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) … Determine whether the Raquette Lake Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… audit was to assess the Department’s financial controls for the period January 1, 2013 through April 29, 2014. … by a seven-member Board of Directors. Expenditures for 2013 totaled $82,380. Key Findings The Treasurer’s duties … procedures that adequately segregate duties and provide for oversight of the Treasurer. Conduct an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… January 1, 2010 through December 3, 2013. Background The Plymouth Volunteer Fire Department, which is governed by a … Chenango County and provides fire protection services to Plymouth Fire District residents. The District provides the … Plymouth Volunteer Fire Department Missing Funds 2014M50 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50