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LaFargeville Central School District – Information Technology (2021M-192)
… the District’s inventory records, and seven computers, two audio systems, one projector and 10 other electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Machias – Supervisor’s Financial Duties (2021M-98)
… Town Supervisor (Supervisor) adequately performs his financial duties. Key Findings The Supervisor did not adequately perform his financial duties and cannot provide support for almost $1.6 … oversight of the bookkeeper. Provide detailed monthly financial reports to the Board. Review monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Pompey Hill Fire District – Financial Management (2021M-136)
… capital reserve funds, ensured records were audited and annual reports were filed timely. Key Findings The Board did … capital reserve funds ensured records were audited and annual reports were filed timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. … thirdparty administrator returned forfeited funds from the health flexible spending arrangement dependent care …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… District officials would respond to IT disruptions. As a result, officials had active but unneeded network user … to determine whether they were appropriate or needed. As a result, 11 percent of the District’s non-student user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationPelham Union Free School District – Information Technology (2021M-134)
… established adequate controls over user accounts to help prevent unauthorized use, access and loss, and adopted … did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, and … established adequate controls over user accounts to help prevent unauthorized use access and loss and adopted an …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… $800,000, were needed or reasonable. Did not adopt a written reserve fund policy. Adopting a reserve policy provides transparency and defines the purpose for each reserve, optimal funding levels, and conditions …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Also, the Board did not review periodic financial reports to monitor the budget and finances and did not establish a … two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The Corporation’s … on the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andPrattsburgh Central School District – Financial Management (2020M-108)
… The Board appropriated fund balance totaling $1.13 million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the District reported that it … fund balance legal limit and use the excess funds in a manner that benefits taxpayers. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the … it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Otego-Unadilla Central School District - School District Website (S9-19-26)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended … actions per audit recommendations. Key Recommendations Post the final annual budget, a comprehensive appended … budget-to-actual results in a location easy to access. Post CAP to the website in a transparent location and specify …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26City of Johnstown – Financial Management (2020M-134)
… report - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate and complete financial … information to adequately manage operations. Key Findings City officials did not maintain accurate and complete … Determine whether the City of Johnstown City officials maintained accurate and …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Village of Wappingers Falls – Board Oversight (2023M-70)
… agreements. Develop mitigating controls for the lack of segregation of financial duties. Key Recommendations … and procedures to establish mitigating controls for the lack of segregation of financial duties, including reviewing …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
Determine whether the Ticonderoga Joint TownVillage Fire District District Board of Fire Commissioners Board monitored financial activity and ensured appropriate records and reports were maintained and filed timely
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … maintained due to carrying over unsupported balances for interfund activity, receivables and cash balances from prior years. As a result, the general fund balance was overstated by $81,929. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Randolph Central School District – IT Asset Management (S9-22-22)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Saugerties Central School District – IT Asset Management (S9-22-05)
… or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … percent of the sampled assets were not properly accounted for. Specifically: A projector costing $599 and two Chromebooks with an …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Ticonderoga Central School District – IT Asset Management (S9-22-23)
… or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $240 could not be located and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23East Quogue Union Free School District – IT Asset Management (S9-22-8)
… complete report – pdf] Audit Objective Determine whether East Quogue Union Free School District (District) officials … east quogue audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8