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Schuylerville Central School District – Fund Balance (2016M-113)

… The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates three …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113

Neptune 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

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… overtime totaling $72,218, without any explanation as to why the overtime was worked.  Paid 13 employees for … Key Recommendations  Ensure all non-emergency overtime is approved in writing prior to work being performed and … is necessary.  Monitor overtime to ensure overtime hours are supported by timekeeping records.  BOCES officials …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124

Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)

… Paid $11,630 in unnecessary payments, including excess tree purchases, late fees, interest, unused cell phone …

https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117

Area #6 – Patch Management – Information Technology Governance

… the network and computers have an increased risk of vulnerability to viruses and other problems because known … software are not corrected. Because attackers are aware of these potential weaknesses, they can look for and exploit … the software can be exploited by attackers in a wide range of ways. Many unsupported and outdated software programs have …

https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-management

Village of Malverne – Procurement (2017M-16)

… of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16

Town of Berkshire – Procurement and Conflict of Interest (2023M-84)

… Services (OGS) contract to purchase diesel fuel. The Highway Superintendent (Superintendent) had a prohibited interest in a contract between the Town and his construction company, providing construction services totaling $3,000 during our audit …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… report – pdf] Audit Objective Determine whether the Blind Brook-Rye Union Free School District’s (District) Board … audit school blind brookrye …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Clarendon Fire Company – Financial Activities (2023M-50)

… were not reported to the Board, as required. Credit card payments, totaling $24,552, were not properly supported, … recorded, or reported. The Treasurer paid credit card bills late .  As a result, the Company incurred late … event and hall rental activity and ensure credit card charges are supported by itemized receipts and invoices, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

Village of Johnson City – Oversight of Justice Court Operations (2015M-29)

… Purpose of Audit The purpose of our audit was to review internal controls over the Justice Court’s financial operations for the period June 1, 2013 … through August 21, 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… report – pdf] Audit Objective Determine whether the Town of Lisle (Town) officials established long-term capital and … and financing approaches to address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles (67 percent) in use …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… elmsford audit schools statewide IT asset management …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Glen Aubrey Fire Company – Board Oversight (2022M-139)

… Board of Directors (Board) ensured compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139

Town of Sanford – Claims Audit Process (2021M-189)

… officials ensured that claims were appropriately audited and approved and goods and services were received. Key Findings While Town officials … officials ensured that claims were appropriately audited and approved and goods and services were received …

https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189

Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, 2015. Background The Plattsburgh Housing Authority is located in the City of Plattsburgh in Clinton County. The … provides low-income housing for qualified individuals, is governed by an appointed seven-member Board of …

https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260

Town of Otselic – Selected Financial Operations (2012M-220)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … and auditing claims – was weak and highly susceptible to errors and irregularities occurring without detection. Key … collection are enforced. Establish policies and procedures to ensure that all moneys paid to the Town are recorded and …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220

Village of Islandia – Information Technology (2021M-100)

… corrective action. Appendix B includes our comments on issues raised in the Village’s response letter. …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

V.3.I Class – V. Chart of Accounts (COA) Governance

… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is … a GO related program code is used on an SFS transaction, Class is a required field and will result in an error if …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-class

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

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 … not always 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-s9-20-5