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Town 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)
… the District generated operating surpluses in three of those years, only a fraction was used to finance … through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, exceeding the 4 percent statutory limit. Of the District’s six reserves, two were not used as intended …
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)
… report - pdf] Audit Objective Determine whether the Board has properly managed fund balance. Key Findings The Board did … 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-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)
… by the Mayor or Board. The Board did not receive or review bank statements or canceled check images to help minimize the … compensating controls, including periodically reviewing bank statements, canceled check images and bank reconciliations prepared by the Clerk-Treasurer. …
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)
… Key Recommendations Establish written procedures to ensure longevity payments for employees leaving District service are calculated according to the terms of the CBAs. Ensure CBAs include language for … and have initiated, or indicated they planned to initiate corrective action. …
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)
… Implement controls to safeguard the Treasurer’s signature on disbursement checks and monitor the third-party online …
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)
… Purpose of Audit The purpose of our audit was to determine if Village officials established effective … Key Recommendations Implement compensating controls to address the lack of segregation of duties within the … Ensure that all pay rates and the compensation paid to employees are properly authorized and approved. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Monticello – Payroll (2022M-59)
… report – pdf] Audit Objective Determine whether Village of Monticello (Village) officials ensured that payroll and … Determine whether Village of Monticello Village officials ensured that payroll and …
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)
… contracts is conducted to determine the need for new RFPs. Except as specified in Appendix A, District …
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-16Town of Waterford - Town Clerk Collections (2018M-265)
… in a timely manner. Key Findings The former Clerk did not: Deposit Clerk fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Hoosic 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-238Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial … Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… December 3, 2013. Background The Plymouth Volunteer Fire Department, which is governed by a Board consisting of … Plymouth Volunteer Fire Department Missing Funds 2014M50 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… are ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven units … received the lowest prices for electricity and natural gas. Five units (City of Albany; Counties of Broome, Cortland … spent approximately $391,000 (51 percent) more for natural gas than a potential benchmark we identified. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Kinderhook Central School District - Procurement (2018M-137)
… Determine whether the District procured goods and services in accordance with District policy and procedures. … officials seek competition when procuring goods and services, as required by District policy. District officials … Determine whether 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-137