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North Greenbush Common School District – Claims Auditing (2022M-112)

… were supported, appropriate and audited and approved prior to payment. Key Findings While claims were supported and for … and have initiated, or indicated they planned to initiate corrective action. … were supported appropriate and audited and approved prior to payment …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112

Wilson Central School District - Financial Management (2022M-22)

… fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 is …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22

Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)

… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoring

Town of Frankfort – Justice Court Operations (2022M-16)

… Frankfort (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … reconciliations and accountabilities. As a result, former Justice Madia had a shortage of $3,593 that originated over … receipts we tested were generally deposited intact, former Justice Madia’s and Justice Bellino’s receipts totaling …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16

East Moriches Union Free School District – Financial Condition Management (2022M-1)

… Audit Objective Determine whether the East Moriches Union Free School District’s (District) Board of Education (Board) … Determine whether the East Moriches Union Free School Districts Districts Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-management

Town of Webb Union Free School District – Financial Management (2022M-53)

… fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53

City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)

… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-project

Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

… finance operations contributed to the District maintaining a surplus fund balance that exceeded the statutory limit by … percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had … indicated they planned to take corrective action. Appendix B includes our comment on an issue raised in the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management

Dryden Central School District – Information Technology (2020M-106)

… service providers. In 2018, the District was the victim of a ransomware attack. The Director of Information Technology … Evaluate all existing user accounts, periodically review for necessity and appropriateness, and adequate written …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

Town of Wappinger – Recreation Department Cash Receipts (2020M-130)

… in cash and $10,810 in checks) was deposited between 11 and 69 days after the collections. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130

Whitesboro Central School District – Separation Payments (2020M-146)

… by their individual employment contracts and were based on a Board resolution adopted over 20 years before their contracts were approved. Allowed a former assistant principal to retire early and receive a $42,595 separation payment and post-employment health …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… cash collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

Town of Lincoln - Disbursements (2022M-198)

… Claims totaling $109,158 were improperly paid prior to Board audit, and claims totaling $533,518 were improperly … The former bookkeepers did not maintain time records to support the hours for which they were paid and one … with legal counsel about the unsupported claim payments to the former Supervisor and the additional payroll payment …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Village of Stamford – Claims Audit (2022M-197)

… $195,545 did not have support that the purchases complied with competitive bidding requirements or the Village’s … in the procurement process are aware of, and comply with, statutory bidding requirements and the Village’s … procurement policy. Village officials generally agreed with our findings and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… (District) officials adequately managed nonstudent network user accounts and developed and adopted an … Key Findings District officials did not adequately manage network user accounts or develop and adopt an IT contingency … Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no longer needed . Unneeded …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

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