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Huntington Union Free School District – Online Banking (2022M-178)
… not adequately segregate online banking duties or require secondary authorization for online payments and transfers. … indicated they plan to initiate corrective action. … audit school huntington online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Tioga Fire District – Board Oversight (2022M-170)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Town of Chemung – Conflict of Interest (2022M-176)
… auto service corporations which provided automotive work to the Town, totaling $5,931, during our audit period. In … York State General Municipal Law Article 18, each invoice for repair work provided by the auto service corporations … auto service corporations, the Board members were deemed to have an interest in each of the contracts. As no statutory …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Town of Fulton – Justice Court Operations (2017M-6)
… the internal controls over the Court’s financial activity for the period January 1, 2015 through October 6, 2016. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Town of Owego - Water Fund Operations (2021M-205)
… water bills tested were not calculated correctly resulting in approximately $70,000 of lost revenue for the Town. All 51 water bill adjustments reviewed, … water district had operating surpluses of over $465,000 in 2019 and $395,000 in 2020. 28 percent of the water …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of receipts … daily collections totaling $438 (64 percent). Deposit all tax collections within 24 hours as required. Remit real property tax collections to the Town Supervisor (Supervisor) or the …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… in funding techniques (i.e., methods used by the State to draw down federal funds); Changes in clearance patterns; and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsMenands Union Free School District – Information Technology (2021M-78)
… and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings … officials did not adequately safeguard computerized data from unauthorized use, access and loss and although the … IT security awareness training to employees. Adopt a breach notification policy that is required by New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… complete report - pdf ] Audit Objective Determine whether the Manchester-Shortsville Central School District (District) … project resources. As a result, voters were not afforded the opportunity to ratify or reject the Board’s decisions or have assurance that officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… [ read complete report - pdf ] Audit Objective Determine whether the Livonia … apparatus, levied more taxes than necessary to finance annual operations and the Board’s actions hindered taxpayers’ … purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… Monthly financial reports were not always prepared for and submitted to the Town Board (Board), and reports did …
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)
… pdf ] Audit Objective Determine whether Millbrook Central School District (District) officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsFinger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… funds. College officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresOysterponds Union Free School District - Financial Management (2019M-217)
… Develop and adopt budgets that include realistic estimates for revenues, expenditures and unassigned fund balance based …
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)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
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)
… Findings Collections were not always adequately supported to allow officials to determine whether funds were deposited. We found that 462 … annual audit. Key Recommendations Establish procedures to adequately account for all collections received by the …
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)
… complete report - pdf] Audit Objective Determine whether the Board’s 2018-19 adopted budget was realistic and … balanced based on historical or known trends. Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned …
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)
… Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was …
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)
… December 2020, the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a … The Superintendent should retain adequate records of all Department transactions and activity. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30