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Honeoye Central School District – Payroll (2015M-277)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through October 1, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Clarkstown Central School District – Time and Attendance Records (2017M-150)
… of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records … through March 16, 2017. Background The Clarkstown Central School District is located in the Town of Clarkstown in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Downsville Central School District – Claims Auditing (2022M-134)
… School District (District) Board of Education (Board) and District officials ensured claims were properly audited before payment. Key Findings The Board and District officials did not always ensure claims were … payment. We reviewed 150 claims packets totaling $870,798 and found claims totaling $700,507 were not properly audited. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… provided and payments made were in accordance with contractual agreements. Key Findings For eight of nine contracts reviewed, Department officials obtained and …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35King Center Charter School - Information Technology (2018M-61)
… technology (IT) assets are properly safeguarded, secured and accessed for appropriate School purposes. Key Findings … The Board has not adopted adequate IT security policies and School officials do not have formal procedures to address … backup, password security management, IT asset inventory and user access rights. We identified inappropriate or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… and reported and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. … Claryville Fire District, which covers the Town of Denning in Ulster County and part of the Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Ellenville Central School District – Network User Accounts (2022M-18)
… network user accounts were adequately managed. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… to review the District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. … The Board did not adopt adequate policies and procedures for cash receipts and disbursements. Not all disbursements …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andVillage of Schaghticoke – Board Oversight (2023M-78)
… controls or other oversight procedures to compensate for the Clerk-Treasurer performing all functions of the … duties. Audit the Clerk-Treasurer’s records and reports for the fiscal year ending May 31, 2022. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Village of Ellicottville – Procurement (2016M-426)
… review the Village’s purchasing practices for the period June 1, 2014 through October 28, 2016. Background The Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls … Not all employees who collect rent have unique user names and passwords in the computer system. Authority officials do …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Village of Suffern – Financial Condition (2013M-273)
… Audit The purpose of our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, … or amending budgets, resulting in unrealistic budgets that caused large deficits in unexpended surplus funds in …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… not accurately apply for all applicable transportation aid and was at risk of losing aid totaling $391,494. However, … applications with the State Education Department (SED), and the aid was subsequently approved. Had officials … Key Recommendations Establish procedures for preparing and submitting transportation aid applications. Monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidCarthage Central School District - Financial Condition (2018M-93)
… of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Village of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately bills, collects and deposits water and sewer revenues, reconciles water …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Town of Maine – Justice Court Operations (2016M-358)
… was to review the internal controls over the Justice Court’s financial activity for the period January 1, 2015 through … is located in Broome County and maintains a Justice Court with one elected Justice. The Town is governed by an elected … of Motor Vehicles (DMV) to ensure that all money was completely collected. The Board did not ensure that an annual …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the Town's … and accountability analyses are prepared monthly for Court funds. … Town of Moira Fiscal Oversight and Selected …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial … Key Findings The Board authorized substantial improvements to the Village’s water system and obtained funding for the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Otto – Town Clerk and Tax Collector (2012M-214)
… of $4,134 to occur and not be detected. The Clerk had no record of payment or enforcement of unpaid sewer bills …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214