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Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… Supervisor did not prepare and submit appropriate reports or provide sufficient oversight of the bookkeeper. Annual …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized access use andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsCity of Middletown - Information Technology (2018M-235)
… City officials did not develop adequate IT policies or procedures. 70 user accounts have not been used in the … and recommendations, but indicated they have initiated or planned to initiate corrective action. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Oysterponds Union Free School District - Financial Management (2019M-217)
… to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit. Moreover, when … practice of appropriating fund balance that is not needed or used to fund operations. District officials agreed with … and indicated they had either already taken, or planned to take, corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Tri-Valley Central School District - Financial Management (2020M-17)
… and recommendations and indicated that they have taken, or planned to take, corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… records were annually reviewed, as required by the bylaws, or obtain the statutorily required annual audit. Key … ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all disbursements … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… realistic and structurally balanced based on historical or known trends. Key Findings The Board and District … of revenues and appropriations based on historical trends or other known factors. Comply with the Board’s fund balance … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… ] Audit Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… governmental administration in the Second Degree for destroying Town records. In December 2020, the …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Westhill Central School District – Information Technology (2021M-32)
… - pdf ] Audit Objective Determine whether Westhill Central School District (District) officials implemented adequate … corrective action. … Determine whether Westhill Central School District District officials implemented adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Town of Springfield – Accounting Records and Reports (2020M-175)
… record receipts in the financial accounting software or provide the Board with detailed monthly budget-to-actual … (OSC), as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Grand Island Central School District - School District Website (S9-19-31)
… action plans (CAPs) with a specific individual responsible for corrective action and implementation date per audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Albany Water Board – Software Management (2020M-159)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
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)
… anyone to approve billing adjustments for water and sewer bills nor require adjustments to be documented and retained. …
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)
… the statutory limit by approximately $1.2 million or 8 percentage points. The Board has not adopted a … our recommendations and indicated that they have initiated or planned to initiate corrective action. Appendix B includes …
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)
… by business office staff were not included on the warrants or audited by the Board. Of the 76 claims we reviewed that …
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)
… balance was $2.15 million, which was 4.9 percentage points or nearly $1.2 million over the legal limit. During the past … appropriations by an average of $2.4 million each year or by 10.5 percent. During this time, total reserves … limit and use surplus funds to fund one-time expenditures or needed reserves, pay off debt and/or reduce property …
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)
… and adopt budgets that include more realistic estimates for revenues and appropriations and the amount of fund …
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)
… of the Treasurer’s fiscal duties and could not explain why the bank balances presented on the Treasurer’s reports …
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)
… bidding and quote thresholds lacked competition or documentation to support an exception from competition. … quotes. District officials did not competitively procure or document an exception from soliciting competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201