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Village of Monticello – Financial Condition (2020M-107)
… multiyear capital plan that provides sufficient resources for necessary capital improvements. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Medina Central School District - Tax Collection (2019M-151)
… tax collections and ensure that daily receipts correspond to amounts deposited, intact. Ensure there is sufficient … and collection activities in a timely manner in order to identify errors and discrepancies. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andWalton Central School District - Fund Balance (2019M-209)
… Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Cuba-Rushford Central School District - Financial Management (2020M-7)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Hudson Housing Authority – Information Technology (2019M-224)
… review and update routinely or when significant changes in the environment occur. Create and maintain service level …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Monsey Fire District – Board Oversight (2020M-62)
… For seven consecutive years, an annual update document (AUD), which is a required annual financial report, was not …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Mount Markham Central School District – Financial Management (2020M-39)
… Develop and adopt budgets that include realistic estimates for expenditures. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Monticello Central School District - Fund Balance Management (2020M-2)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed the general fund’s fund … fund balance not being used to finance operations. The District’s recalculated surplus fund balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Town of Patterson - Information Technology (2020M-37)
… recovery plan. Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Honeoye Central School District - Information Technology (2019M-9)
… not provide IT security awareness training for employees. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … audit all claims for payment. Properly establish and pay per diem amounts. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Suffern Central School District - Financial Condition (2019M-145)
… - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s general fund financial condition. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Port Byron Central School District – Network User Accounts (2021M-119)
… to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Danby Fire District – Claims Audit (2020M-149)
… claims to ensure purchases had supporting documentation and were proper District expenditures. Key Findings The Board did not adequately audit claims and it authorized some unallowable claims to be paid prior to … expenditures allowed by Town Law prior to Board audit and approval. Ensure all purchases have proper supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149State Comptroller DiNapoli Releases School District Audit
… officials did not develop and manage a comprehensive investment program or comply with the district’s board of education’s investment policy. District officials should solicit interest …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditTown of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Bradford Central School District – Online Banking (2022M-102)
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Little Falls City School District - Financial Condition Management (2019M-67)
… reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67