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XV.16.B Sole Custody Reporting – XV. End of Year
… On or before April 1st of each year, the Online Services Sole Custody … On or before April 1st of each year the Online Services Sole Custody …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… (District) officials adequately managed non-student network user accounts to ensure unnecessary accounts were … District officials did not adequately manage non-student network user accounts to ensure unnecessary accounts were … written procedures to periodically review all network user accounts, identify unnecessary network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userXV.14 Federal Admin Recoveries – XV. End of Year
… to Other Funds (Source 9’s) lapses on the last day of the state fiscal year. Source 9 requests for new activity … must be received by the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a request after the dates specified may not provide OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesTown of Morris – Board Oversight (2013M-75)
… 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. An elected …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Laurens Fire District – Financial Activities (2021M-43)
… 2017 through 2019 annual reports were between 122 and 852 days late. Key Recommendations Segregate key duties … Obtain an annual independent audit of the 2019 records and annually audit the Treasurer’s records. File annual … timely manner. District officials agreed with our findings and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Watervliet City School District – Information Technology (2021M-34)
… the Watervliet City School District’s (District) Board and District officials ensured information technology (IT) assets and data were safeguarded. Key Findings The Board and District officials did not ensure the IT assets and data … the Watervliet City School Districts District Board and District officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34State Comptroller DiNapoli Releases School District Audits
… user accounts to prevent unauthorized use, access and/or loss. Officials did not monitor compliance with the … were appropriately procured, properly audited and approved, adequately supported and for valid district purposes. The claims auditor did not …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Walton – Justice Court Operations (2021M-72)
… report - pdf ] Audit Objective Determine whether the Town of Walton (Town) Justice Court (Court) properly accounted … we examined. There were no recommendations as a result of this audit. Background The Town, located in Delaware … is governed by an elected Town Board (Board) composed of four members and a Town Supervisor (Supervisor). The Board …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Marlboro Central School District – Information Technology (2021M-33)
… established adequate controls over network user accounts and settings. Key Findings District officials did not establish adequate controls over network user accounts and settings. Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Susquehanna Valley Central School District – Information Technology (2020M-95)
… use, access and loss. Key Findings District officials did not establish adequate IT controls over user access to … unauthorized use, access and loss. District officials did not: Adequately manage user accounts including …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… Determine whether the Board provided sufficient oversight of the former Clerk-Treasurer. Key Findings The Board failed … were significantly deficient; the CPA issued a disclaimer of opinion and we were unable to determine whether all water, … with the employee handbook. The former Mayor was aware of some of these deficiencies, but did not inform the Board. …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Connetquot Central School District - Financial Management (2019M-180)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … include realistic estimates for revenues, appropriations and unassigned fund balance based on historical data and known trends. Adopt a comprehensive reserve policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls … 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a … Town of East Fishkill Recreation Department Cash Receipts 2014M95 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Hyde Park Central School District - Fixed Assets (2019M-103)
… District officials improperly appointed the purchasing agent as the Property Control Manager, resulting in an inadequate … of duties. Fixed assets were not tagged as District property for seven items valued at $42,669, out of 30 assets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Village 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 water and sewer operations such as billing, collecting, entry … segregated and lacked effective oversight procedures. Water and sewer receivable control accounts were not …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Herricks Union Free School District – Overtime (2019M-127)
… to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for … non-emergencies. However, with appropriate scheduling some of these overtime payments could have been avoided or … absent on their scheduled workdays. More than 40 percent of these absences were preapproved and with appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Richfield Springs Central School District - Fixed Assets (2019M-140)
… 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the incorrect asset tag …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Remsen Central School District - Claims Audit Process (2019M-86)
… claims before payment. Key Findings The claims auditor did not: Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Hendrick Hudson Central School District - Financial Condition (2019M-24)
… Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with a potential revenue loss of over 30 percent to the District … Key Recommendations Update the multiyear financial plan to consider past trends. Consider more immediate cost saving …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… Key Findings The Clerk’s office forfeited 30 percent of its revenues ($17,241) collected from credit card payments … $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days … receipts. City officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14