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Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110East Quogue Union Free School District - Claims Auditing (2019M-78)
… Recommendations Ensure no claim, other than those allowed by law, is paid before audit and approval by the claims auditor. Conduct a thorough and deliberate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… Riverside in Steuben County. The Department is governed by an elected four-member Board. The Department’s … The Board has not adopted a code of ethics as required by law. Key Recommendations Amend the bylaws to provide for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsRipley Central School District – Financial Management (2021M-23)
… fund balance exceeding the 4 percent statutory limit by approximately $1.4 million, or 15 percentage points. Did …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Town of Tully – Justice Court Operations (2021M-10)
… (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections were … Tully Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Watervliet City School District – Information Technology (2021M-34)
… we tested accessed nonbusiness websites prohibited by the policy. Sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Andes Joint Fire District – Financial Activities (2020M-158)
… transactions accurately and timely. Comply with New York State Town Law (Town Law) Section 176. Thirty debit card … documentation before payment, except as otherwise provided by Town Law. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158City of Peekskill – Information Technology (2020M-164)
… Findings Officials did not adequately secure and protect the City’s IT systems against unauthorized use, access and … developed or adopted. Internet usage was not monitored and the Acceptable Use Policy (AUP) which describes what …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Masonville Fire District – Financial Activities (2020M-165)
… protected because the Treasurer used her personal computer to maintain District financial records and perform online … all District records from her own personal computer to the District computer. District officials agreed with our … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Village of Palmyra - Justice Court Operations (2019M-202)
… The Justice’s cash balances exceeded known liabilities by a total of $6,444 as of June 30, 2019. There were seven … and resolved promptly. Turn over excess or unidentified money to the Village or Justice Court Fund as appropriate. …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Town of Wappinger - Information Technology (2019M-220)
… confidentially to officials. Key Recommendations Monitor web and computer usage for compliance with policy. Develop …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… accurately allocated personnel costs between District and State grant activities. Audit Results We reviewed the salary … for the eight individuals working in the Pre-K program by tracing personnel costs to CBAs and payroll records. We … $745,262, of which $358,384 was funded using general fund money, were adequately supported and properly allocated. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… budgets with reasonable estimates and reserves were used for their intended purposes. Key Findings District officials appropriated unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 … operating surpluses in three of those years, only a fraction was used to finance operations. After adding back …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of Dayton - Fund Balance Management (2019M-221)
… as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances during our audit period. … fund balance and reserve fund policies to help guide the budget development process. Outstanding interfund cash … fund and TW highway fund and establish a plan to eliminate deficit fund balances and ensure that those funds are …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Marlboro Central School District – Information Technology (2021M-33)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be … accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable accounts. Officials developed a data security plan in January 2010 that included password …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… reports are complete, accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… Sufficient compensating controls were not implemented to minimize the risks associated with the lack of segregation … receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions or … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … of $6,047,472 also exceeds the allowable tax levy limit by $187,957. However, the council adopted a local law to … excess of the tax levy limit. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsShenendehowa Central School District – Longevity Payments (2023M-165)
… during our audit period. Although employees covered by the Shenendehowa United Supervisors’ Association (SUSA) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165