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Village of Dering Harbor – Payroll (2020M-78)
… Board of Trustees (Board) developed adequate controls over payroll and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee benefits payments. The Board did not … Board of Trustees Board developed adequate controls over payroll and employee benefits payments …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Town of Brasher – Spending of Casino Compact Money (2013M-131)
… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … $2.1 million. Key Findings The Board generally expended casino compact revenue during our audit period in accordance …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Grand Island - Information Technology (2019M-34)
… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Saranac - Cash Management (2019M-32)
… officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested available …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… did not obtain the required residency documentation for 52 out of 55 students in our audit sample. Key Recommendations Periodically review tuition bills … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingHerkimer County Community College - Procurement (2019M-186)
… with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The … Review and update the purchasing policy and procedures to ensure they are consistent, and provide detailed guidance … the purchasing policies and procedures are distributed to all staff involved in the purchasing process. Ensure that …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… over cash investments and credit card expenditures for the period January 1, 2014 through February 28, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2015 were $669,295. Key Findings The Board did not limit …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319State Comptroller DiNapoli Releases School District Audit
… the district’s average gasoline and diesel fuel purchases for almost 11 months. Auditors determined the district could … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditLaurens Fire District – Financial Activities (2021M-43)
… Determine whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Sackets Harbor Central School District - Information Technology (2019M-208)
… and permissions and ensure unneeded user accounts are disabled and unnecessary permissions are removed. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Connetquot 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-180Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… and loss. Officials did not: Establish written procedures for granting, changing or disabling network user accounts or … Recommendations Develop and implement written procedures for granting, changing and disabling user access. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyState Comptroller DiNapoli Releases School District Audits
… properly audited and approved, adequately supported and for valid district purposes. The claims auditor did not audit … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… complete report - pdf ] Audit Objective Determine whether Mount Pleasant Central School District (District) officials … compliance with the AUP. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userTown of Le Roy – Purchasing (2014M-106)
… procured in accordance with the adopted purchasing policy for the period of January 1, 2013 through February 25, 2014. Background The Town of Le … and four council members. Budgeted appropriations for 2014 totaled $3.1 million. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … an elected seven-member Board of Education. Appropriations for the 2016-17 fiscal year total approximately $47 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Village of Argyle – Water Billing and Collections (2023M-148)
… accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 billings. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Chautauqua Lake Central School District – Procurement (2024M-3)
… cost. District officials: Did not seek competition for fuel purchases made from a single vendor totaling … bidding when required. Ensure individuals responsible for procuring goods and services receive procurement training …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… taxpayers that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. We … 23 percent of the equipment was not properly accounted for. Specifically: Three IT devices, including MacBooks and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyMount Morris Central School District – Claims Auditor (2022M-131)
… Audit Objective Determine whether the Mount Morris Central School District (District) claims auditor performed a proper claims … response. … Determine whether the Mount Morris Central School District District claims auditor performed a proper …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131