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Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Three Village Central School District – Financial Operations (2021M-141)
… not: Properly assign administrative and user access rights to the financial software. Establish an electronic banking … duties or provide adequate oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 million in claims were not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Town of Sanford – Claims Audit Process (2021M-189)
… complete report - pdf ] Audit Objective Determine whether Town of Sanford (Town) officials ensured that claims were appropriately … and goods and services were received. Key Findings While Town officials ensured that goods and services were received … Determine whether Town of Sanford Town officials ensured that claims were …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… approved and paid but lacked required documentation of a commercial loan denial letter. The Director did not … not verified. Key Recommendations Officials should: Ensure commercial loan denial letters are on file. Ensure businesses …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingPlainville Fire District – Board Oversight (2021M-91)
… whether the Plainville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations and exceeded its …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Town of Bainbridge – Justice Court Operations (2021M-51)
Determine whether the Town of Bainbridge Town Justices ensured money due to the Court was accurately collected recorded and reported and deposited in a timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Somers Central School District – User Accounts and Software Updates (2021M-153)
… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. … adequate controls over user accounts and software updates to help prevent against unauthorized use, access and … adequate controls over user accounts and software updates to help prevent unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mVillage of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Lancaster Central School District – Financial Management (2022M-37)
… the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $13 million (13 percent). Appropriated, on average, $2.8 million of fund balance that was not used. Did not use reserves in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… electronic payments or financial system user access. As a result: Job duties were either not properly separated or … was not properly administered; all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized changes to cover inappropriate transactions without detection. Errors …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Norfolk Fire District – Board Oversight (2022M-109)
… report - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire Commissioners … Determine whether the Norfolk Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Village of Islandia – Procurement (2021M-203)
… $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Franklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In addition to finding sensitive information technology control weaknesses, which we communicated confidentially to officials, we found that: Nine of the District’s network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Village of Hewlett Neck – Financial Management (2022M-35)
… manage fund balance. The Board: Adopted budgets that were not based on historical revenue and expenditure trends. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total of $171,095 from 2017-18 through 2020-21. As a result …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Town of Baldwin – Claims Auditing (2023M-113)
… sufficient documentation such as detailed receipts, weigh tickets or itemized invoices. The Town may have saved …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… considered other available investment options, BOCES may have earned $448,000 in investment income, or $343,000 more … a competitive yield. Prepare monthly cash flow forecasts to monitor and estimate funds available for investment. Key … rate quotes and ensure available funds are invested to benefit BOCES operations. Consider all four objectives of …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 82 deposits totaling $224.4 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Town of Cobleskill – Budgeting (2023M-138)
… Adopt budgets that contain realistic estimates based on available current data and historical trends. Include fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138City of Salamanca - Collections (2023M-131)
… City Comptroller’s (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings The Comptroller’s … collections were not always accurately recorded and because adequate collection records were not always … City Comptrollers Comptroller collections were recorded and deposited in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… were not always supported or authorized prior to payment. We reviewed 171 disbursements totaling $381,186 … approved payments without having sufficient documentation to support the expenses were appropriate and increased the … or improper transactions. Key Recommendations Adhere to the Company’s accounting manual. Ensure all disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5