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Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… officials did not ensure goods and services were procured in accordance with applicable statutes and/or District policy … not ask for and was not provided with monthly warrants (a list of audited claims) and was not properly overseeing the … and the District’s policy and procedures and that a proper claims audit is conducted prior to paying claims. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mVillage of Rhinebeck – Water Fees (2013M-311)
… Key Findings The Village’s internal controls over billing, collecting and enforcing water fees need to be improved. The … Recommendations Segregate the Clerk’s water billing and collecting duties or implement compensating controls, such as …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Erie County Probation Department – Restitution Payments (S9-20-11)
… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… did not adopt a written policy to administer and account for ticket distribution. Corporation officials used resources to … vendors and charities. Had these resources been used for promotions such as retaining and rewarding loyal …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andNorth Shore Public Library – Financial Condition (2013M-344)
… of July 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of … North Shore Public Library Financial Condition 2013M344 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Personal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income … December 31, 2019, and levy year 2018 credits paid as of September 5, 2019 were appropriate and complied with New … or inappropriate refunds resulting in a savings of $34.9 million and 4,331 credits resulting in a savings of …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… [read complete report – pdf] Audit Objective Determine whether Starpoint … Limit student information and financial application access rights and permissions based on a user’s job … user accounts when they are not needed. Limit access rights and permissions to user’s job responsibilities. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userCentral Valley Central School District – IT Asset Management (S9-22-7)
… purchases could not be located. One Chromebook costing $215 could not be located and was not on inventory records. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Walton Central School District – IT Asset Management (S9-22-24)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit walton school IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Pine Bush Central School District – IT Asset Management (S9-22-21)
… complete report – pdf] Audit Objective Determine whether Pine Bush Central School District (District) officials … audit school pine bush IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … Six additional Chromebooks with estimated total costs of $1,580 could not be located. Seventeen assets (16 … $14,278 were not inventoried. In addition, annual inventories were not conducted and officials did not adopt …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Norwich City School District – IT Asset Management (S9-22-18)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although District officials conducted a comprehensive annual inventory, they did not appropriately … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Newfield Central School District – IT Asset Management (S9-22-17)
… assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Village of Pomona – Financial Condition (2015M-272)
… our audit was to examine the Village’s financial condition for the period June 1, 2014 through July 10, 2015. Background … Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a … Village Board. The general fund’s budgeted appropriations for the 2015-16 fiscal year totals approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Mechanicville City School District – IT Asset Management (S9-22-16)
… Perform annual and complete physical inventories and compare results to inventory records. District officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Le Roy Central School District – Reserve Funds (2022M-110)
… $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance … enough to pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… officials properly planned and managed the 2014 building renovation project. Key Findings The Board and District officials did not properly plan and manage the renovation project . Officials: Borrowed $2 million more … officials properly planned and managed the 2014 building renovation project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). Employee expenses … of Employee Relations (GOER) through a single pay voucher in the Accounts Payable module of the SFS. Refer to the … Units are required to follow the policies outlined in this chapter. When travel questions arise, the traveler …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewCity of Little Falls – Financial Condition (2021M-54)
… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54State Comptroller DiNapoli Releases Municipal Audits
… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1