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Albany Water Board – Software Management (2020M-159)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Alfred-Almond Central School District - Financial Management (2019M-131)
… agreed with our recommendations and indicated that they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Brasher Falls Central School District – Financial Condition (2019M-158)
… reserves increased by $3.9 million. District officials have not developed a comprehensive multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Victor Central School District - Financial Management (2019M-62)
… by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance … the amount of fund balance and reserves that will be used to fund operations. Develop a plan to continue reducing the school food service fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… months contained discrepancies totaling $2.96 million. We also found: Adequate monthly reports were not prepared and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Seneca Falls Central School District – Procurement (2021M-201)
… that were paid a total of $895,668. The District did not have written agreements with three professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Town of Varick – Water and Sewer Operations (2021M-46)
… report - pdf ] Audit Objective Determine whether Town of Varick (Town) officials effectively managed the water and … correctly billed. Town officials generally disagreed with our findings. Appendix B includes our comments to issues raised in the Town’s response. … …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46City of Lackawanna – Network Management and Internal Controls (2021M-215)
… Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Town of Knox – Town Clerk (2020M-72)
… were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… registrants did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040. The Co-Director’s child attended the after-school, … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether Recreation …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Pulteney – Information Technology (2021M-28)
… Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… officials implemented adequate internal controls to ensure that non-payroll disbursements were authorized and … officials did not implement adequate internal controls to ensure that non-payroll disbursements were authorized and … when her electronic signature was used by another employee to sign checks. The claims auditor did not approve medical, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsDavenport Fire District – Financial Activities (2020M-147)
… receipts were collected and deposited in a District bank account. Complete accounting records were not maintained. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147State Comptroller DiNapoli Releases School District Audit
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, with the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mLyncourt Union Free School District – Information Technology (2020M-121)
… interruption in operations. District officials should have: Disabled 17 of the 113 network user accounts we … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Village of Monticello – Records and Reports (2020M-104)
… date. Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Village of Elmira Heights – Claims Auditing (2024M-44)
… generally agreed with our findings and indicated they have begun to initiate corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44