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City of Peekskill – Information Technology (2020M-164)
… and loss. Adequate IT policies and a disaster recovery plan were not developed or adopted. Internet usage was not … security awareness training was not provided. Sensitive IT control weaknesses were communicated confidentially to … Adopt comprehensive IT policies and a disaster recovery plan. Provide periodic IT security awareness training to all …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Town of Tully – Justice Court Operations (2021M-10)
… 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-10Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… for energy purchases are ensuring they are procuring electricity and natural gas at the lowest prices. Key … comparisons to ensure they received the lowest prices for electricity and natural gas. Five units (City of Albany; … spent approximately $2.4 million (67 percent) more for electricity than a potential benchmark we identified for …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Hoosic Valley Central School District - Financial Management (2018M-238)
… appropriations, which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a cumulative total of more than $6.3 million or 11.3 percent from 2015-16 … fund balance ranged between 8.7 and 11.1 percent of ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238East Quogue Union Free School District - Claims Auditing (2019M-78)
… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Poughkeepsie 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-110Poughkeepsie City School District - Budgeting (2018M-226)
… [read complete report - pdf] Audit Objective Determine whether the Board and District … transfers with approvals are made to avoid overexpended line items. Reduce the amount of unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Village of Andover – Water and Electric Cash Receipts (2019M-152)
… and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings We reviewed … and found that they were properly recorded and deposited in a timely manner. However, the Board has not established … action. Appendix B includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Watkins Glen Central School District - Financial Management (2019M-57)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Kinderhook Central School District - Procurement (2018M-137)
… the District procured goods and services in accordance with District policy and procedures. Key Findings District officials … to keep the policy current. Ensure that compliance with the procurement policy is part of the claims approval … the District procured goods and services in accordance with District policy and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Iroquois Central School District - Financial Management (2018M-102)
… which annually averaged $1.8 million, was not needed to finance operations. The Board and District officials did not transparently budget to fund a capital reserve. The Board did not review all … and appropriated fund balance. Review all reserves to determine whether balances are necessary and reasonable, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… not receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions … periodically reviewing bank statements, canceled check images and bank reconciliations prepared by the …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… [ read complete report - pdf] Audit Objective Determine whether the Town … books and records after we started the audit on January 7, 2020. Did not make deposits and maintain accounting records … timely manner. Did not file the Town’s 2016, 2017 and 2018 annual update documents (AUDs), which are required annual …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Wappinger - Information Technology (2019M-220)
… for Town operations. Town officials did not develop a breach notification policy, disaster recovery plan or a … Develop and adopt comprehensive IT policies that address breach notification, disaster recovery and PPSI, and …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The … the requirements General Municipal Law as they relate to conflicts of interest. Town officials agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Village of Palmyra - Justice Court Operations (2019M-202)
… Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were … cash balances exceeded known liabilities by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the … Determine whether the Justice provided adequate oversight of the Justice Court Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… the Pre-K program by tracing personnel costs to CBAs and payroll records. We found total personnel costs of $745,262, …
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)
… officials appropriated unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4The Academy Charter School - Credit Card Expeditures (2019M-80)
… supported and were for legitimate purposes. Key Findings School officials did not comply with their written credit … receipts and documentation of why the meal was necessary. School officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Town of Dayton - Fund Balance Management (2019M-221)
Determine whether the Board has properly managed fund balance
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221