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Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationPelham Union Free School District – Information Technology (2021M-134)
… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… and account for fixed assets. Thirty-two (64 percent) of the assets tested and valued at $64,300 were not properly … $47,500 did not have required asset tags, were not on the inventory or information technology (IT) inventory asset … one. Key Recommendations Maintain accurate and up-to-date inventory records. Ensure compliance with BOCES fixed …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… report - pdf ] Audit Objective Determine whether the Warren County Local Development Corporation (Corporation) … Determine whether the Warren County Local Development Corporation Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanState Comptroller DiNapoli Releases School District Audits
… or disable user accounts and permissions. The district had 92 unneeded network user accounts and nine user accounts with …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the … or delegate someone to audit – and approve disbursements. For example, 380 disbursements totaling $120,217 had no … limited our ability to determine if funds were accounted for or used for proper business purposes. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightVillage of Fort Plain – Leave Benefits (2020M-101)
… properly recorded or supported by Village records. 133 hours of accrued comp time, valued at approximately $4,600, … supported by an employee’s time and attendance records. 33 hours of comp time and eight hours of personal time, valued at approximately $900, were …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not … goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: Purchased $299,298 … and services and properly accounted for and monitored diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Corning – Procurement (2020M-93)
… complete report - pdf ] Audit Objective Determine whether the Town of Corning (Town) officials used a competitive process to … purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors and 10 … Determine whether the Town of Corning Town officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed directly by the governing board. Having the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleBethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Click here to download the table below as a Microsoft Excel file . SFS Account Title Description 60301 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceCity of Johnstown – Information Technology (2020M-127)
… safeguarded information technology (IT) resources to ensure personal, private and sensitive information (PPSI) … City officials did not adequately safeguard IT resources to ensure PPSI was protected. The failure to protect PPSI can have significant consequences on the …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Fishers Fire District – Financial Condition (2021M-128)
… Board gave taxpayers the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Henrietta Fire District – Financial Condition (2021M-27)
… than needed. The Board did not adopt realistic budgets from 2017 through 2021. As a result, fund balance increased …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Garden City Union Free School District – IT Asset Management (2023M-161)
… District officials did not always properly track or inventory IT assets, maintain complete IT inventory records or safeguard IT assets. As a result, … not adopt a comprehensive written policy for IT equipment inventory, annual inventories were not conducted, and IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161North Babylon Union Free School District – Online Banking (2023M-156)
Determine whether North Babylon Union Free School District District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Red Hook Central School District – Inventories (2023M-133)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Pembroke Central School District - Investment Program (2023M-130)
… not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two … with written investment program procedures. Consider all four objectives of a comprehensive investment program - …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Lincoln - Disbursements (2022M-198)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor … $5,142, that were not adequately supported. Also, three of these payments totaling $2,605 were not audited and … received $1,751 in additional pay with no evidence of approval. Key Recommendations Consult with legal counsel …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198