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Wilson Central School District - Financial Management (2022M-22)
… report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education … Determine whether the Wilson Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Southern Cayuga Central School District – Financial Condition (2020M-77)
… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of Ticonderoga – Capital Project Management (2023M-38)
… with Board-authorized budgets totaling $20 . 8 million, to ensure that costs were kept within the authorized budget. … records or prepare monthly itemized capital project budget-to-actual reports for the Board. For example, budget … accurate accounting records and provide monthly reports to the Board to monitor budget-to-actual project activity. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38City of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. The City is governed by an elected nine-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… January 31, 2016. Background The Whitney Point Central School District is located in the Towns of Barker, Chenango, … receipts and $205,000 in disbursements during the 2014-15 school year. Key Findings The Board did not establish … Whitney Point Central School District ExtraClassroom Activities 2016M282 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mMexico Academy Central School District –Financial Management (2016M-219)
Mexico Academy Central School District Financial Management 2016M219
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Livonia Central School District – Software Management (2016M-293)
… policies to include specific guidance related to software downloads and installations as well as enforcement. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Orange County Probation Department – Restitution Payments (S9-20-1)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Putnam County Probation Department – Restitution Payments (S9-20-2)
… orders reviewed had uncollected payments totaling $15,149. 10 outstanding checks totaling $642 were not properly … Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Canajoharie Central School District – Fuel Purchasing (2021M-170)
… its fuel card vendor began to assess a high-credit risk fee in March 2019. While the District paid high-credit risk …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170LaFargeville Central School District – Information Technology (2021M-192)
… non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were … we found: 235 IT assets costing $108,462 were not recorded in the District’s inventory records, and seven computers, two … adopt a written IT contingency plan. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192University Preparatory Charter School for Young Men - Payroll (2023M-123)
… paid three hourly employees. Twelve employees received pay that was not consistent with their employment agreements, … ensure that the Chief Executive Officer (CEO) authorized salaries within the Board-approved range. Officials did not … paid in accordance with employment agreements, approved salaries and pay rates and applicable Board policies. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Town of Guilford – Budgeting (2023M-144)
… report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed realistic … Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 … The Board adopted budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Village of Afton – Claims Auditing and Disbursements (2023M-177)
… report – pdf] Audit Objective Determine whether the Village of Afton (Village) Board properly audited claims and monitored … supporting documentation, such as itemized receipts. The Village reimbursed the former Mayor for two payments totaling … Determine whether the Village of Afton Village Board properly audited claims and …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Village of Hunter – Financial Operations (2023M-164)
Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed Village financial operations
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… were recorded accurately and in a timely manner, balance sheet accounts were not properly maintained due to carrying …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Volney – Financial Operations Oversight (2024M-93)
… the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Franklinville – Procurement (2024M-56)
… that goods and services were procured in the taxpayers’ best interests and may have missed opportunities to reduce …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we communicated confidentially to BOCES officials, we determined that: 101 enabled … longer needed and, if accessed by attackers, could be used to inappropriately access and view personal, private and …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… purpose of our audit was to assess Board compliance with training requirements and to review internal controls over … Three Fire Commissioners had not attended mandatory training required by New York State Town Law. The District … goods and services. Key Recommendations Complete required training within 270 days of taking office. Closely monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375