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Ripley Central School District – Financial Management (2021M-23)
… Adopt budgets that include reasonable estimates for appropriations and the amount of appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Watervliet City School District – Information Technology (2021M-34)
… user accounts. Disable 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34City of Peekskill – Information Technology (2020M-164)
… complete report - pdf ] Audit Objective Determine whether City of Peekskill (City) officials ensured information technology (IT) systems … Determine whether City of Peekskill City officials ensured information …
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. …
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)
… by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to …
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)
… 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-222Town of Wappinger - Information Technology (2019M-220)
… was adequately protected from unauthorized access, use and loss. Key Findings Town employees did not comply with and … was adequately protected from unauthorized access use and loss …
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)
… and benefit payments for the 14 District employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center … officials, we found teacher center personnel costs of $434,790 were supported, properly allocated and accurately …
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 … unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 budgets. However, because the … was not used, the recalculated unrestricted fund balance for fiscal years 2014-15 through 2018-19 ranged from 7 …
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)
… plans and written fund balance and reserve fund policies to help guide the budget development process. Outstanding … TW general fund and TW highway fund and establish a plan to eliminate deficit fund balances and ensure that those … agreed with our recommendations and indicated they planned to initiate correction action. Appendix B includes our …
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 disabled. 79 percent (71 network user accounts and 14 … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop written procedures …
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)
… Determine whether the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 … records and reports are complete, accurate and up-to-date and deposit funds received in a timely manner. …
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)
… complete report - pdf ] Audit Objective Determine whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and … compensating controls were not implemented to minimize the risks associated with the lack of segregation of the …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Shenendehowa Central School District – Longevity Payments (2023M-165)
… Determine whether Shenendehowa Central School District District officials ensured longevity payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations. Key Findings The Board and District officials did not provide effective oversight of … agreements with the third-party providing accounting and reporting services that specified the roles and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mVillage of Cambridge – Payroll (2015M-74)
… established effective internal controls over payroll for the period June 1, 2013 through December 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.28 … Board did not establish, document and approve pay rates for all employees, and some employees did not receive the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Monticello – Payroll (2022M-59)
Determine whether Village of Monticello Village officials ensured that payroll and payrollrelated benefits were paid properly
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Milford Central School District – Fund Balance Management (2022M-94)
… policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a comprehensive written … generally agreed with our recommendations and plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Wappingers Central School District – Professional Services (2022M-88)
… complete report - pdf] Audit Objective Determine whether Wappingers Central School District (District) officials … Determine whether Wappingers Central School District District officials sought …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16