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Seneca Falls Central School District – Procurement (2021M-201)
… of District resources. Key Findings District officials did not always use a competitive process to procure goods and … $124,662 required quotes. District officials did not competitively procure or document an exception from … that were paid a total of $895,668. The District did not have written agreements with three professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The Board did not … is applied to checks. The Board should ensure that all insurance claims are presented to the claims auditor for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsTown of Pulteney – Information Technology (2021M-28)
… technology (IT) assets. Key Findings Town officials did not adequately safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and … monitor computer use. As a result, we found officials did not: Adopt key IT policies or a comprehensive IT contingency …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Westhill Central School District – Information Technology (2021M-32)
… adequate information technology (IT) controls over the District Office’s network to safeguard personal, private … officials did not implement adequate IT controls over the District Office’s network to safeguard PPSI. District … We examined all 31 enabled network user accounts on the District Office domain controller. Six unneeded network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… office financial operations. Key Findings The Board did not provide adequate oversight of the Treasurer’s financial operations. The Board did not: Know the Treasurer did not comply with water and sewer Village laws and codes resulting in $29,300 in penalties not being assessed. Implement …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… remitted and reported all tax collections, she did not always record dates of receipts or deposit or remit payments timely. The Clerk did not: Properly record dates of collections for Clerk fees on … (Supervisor) or the County Treasurer (Treasurer) in a timely manner. Key Recommendations The Clerk should: …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… Officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, … 2015 and 2018. Develop a breach notification policy, as required by New York State Technology Law. Sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsTown of Willing – Town Supervisor’s Financial Duties (2021M-68)
… accounting records we reviewed were accurate and complete, but the Supervisor did not prepare and submit appropriate reports or provide … AUDs as required. Complete and review bank reconciliations in a timely manner. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund … and capital plans. Include more realistic estimates of revenues, expenditures and fund balance when developing …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… or have assurance that officials obtained services at the best cost. Officials added another project phase …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexMenands Union Free School District – Information Technology (2021M-78)
… use, access and loss. Key Findings District officials did not adequately safeguard computerized data from unauthorized … paid IT vendors $106,460 for IT services, officials did not have clear contract language that identified the IT vendors’ roles and responsibilities. As a result, gaps in IT security practices occurred. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Truxton Fire District – Board Oversight (2022M-123)
… District financial activities. Key Findings The Board did not provide adequate oversight of District financial … annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members attended the mandatory … internal controls and reporting requirements were in place. Key Recommendations Complete mandatory fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Attica Central School District – Financial Management (2022M-103)
… Key Findings The Board and District officials did not properly manage fund balance and reserves . Officials’ … of appropriating fund balance and reserves that are not needed circumvents the statutory limit on surplus fund … necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… complete report – pdf] Audit Objective Determine whether the Town of Fort Edward (Town) officials ensured that payroll payments … and leave accrual benefits were not clearly authorized. The Highway Superintendent was incorrectly paid $6,015 in … Determine whether the Town of Fort Edward Town officials ensured that payroll …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Town of Marathon – Town Clerk (2022M-143)
… of the financial records . As a result, the Clerk’s bank account balance was $6,251 more than it should have been as …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Town of Chemung – Conflict of Interest (2022M-176)
… report – pdf] Audit Objective Determine whether any Town of Chemung (Town) officials had prohibited interests in Town … contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided … qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomTown of Owego - Water Fund Operations (2021M-205)
… report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not provide adequate oversight of water fund operations. Specifically: 104 of 1,380 water … Determine whether Town of Owego Town officials provided adequate oversight of water …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205City of Lackawanna – Network Management and Internal Controls (2021M-215)
… report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly implemented information … Determine whether City of Lackawanna City officials properly implemented information …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Tioga Fire District – Board Oversight (2022M-170)
… District financial activities. Key Findings The Board did not always provide adequate oversight of District financial … activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written … annual update documents (AUDs) for fiscal years 2015 through 2021. Key Recommendations Develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170