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Introduction – Information Technology Contingency Planning
… resources from human error, malware or hardware failure, for example, could significantly curtail an organization’s … operations. Proactively anticipating and planning for IT disruptions will prepare local government and school district personnel for the actions they must take in the event of an incident. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionForestville Central School District - Information Technology (2019M-170)
… Personal Internet use was found on computers assigned to employees who routinely accessed PPSI. Network and application user accounts were not properly managed. In … comprehensive written procedures for managing network and application user accounts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Randolph Central School District - Financial Management (2019M-232)
… fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective internal controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mRed Creek Central School District – Financial Management (2020M-75)
… [ read complete report - pdf ] Audit Objective Determine whether the Board … Adopt budgets that include reasonable estimates for appropriating the amount of fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Town of Milan - Town Clerk/Tax Collector (2018M-257)
… - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector maintained adequate records and properly … and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million … fees to applicants during the audit period. Twenty-nine property tax payments totaling $56,308 were deposited from …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Elba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over … is a volunteer organization located in the Village of Elba, Genesee County. The Department, which is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… controls over the Department’s cash disbursements process for the period June 1, 2013 through January 31, 2015. … the Board of Fire Commissioners. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $230,000. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mCost-Saving Ideas: School District Auditing – Internal Auditor
… the risk assessment; tests and evaluates one or more areas of the district’s operations periodically; and prepares … report directly to the board. Hiring an internal auditor You must hire an internal auditor unless your district has: … that you’re exempt from hiring an internal auditor. You can obtain more information on the certification requirements …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorState Comptroller DiNapoli Releases Municipal Audits
… procurement policy. Orleans County – Sheriff's Department Inmate and Commissary Accounts (2017M-209) The sheriff's … department did not properly account for and manage the inmate and commissary accounts. Department officials incorrectly made disbursements from the inmate account for shared expenditures and made disbursements …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 95-9
… in the opinion. FIRE COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire … of commissioners) VOLUNTEER FIREFIGHTERS -- Service Award Program (service credit for attending meetings of the fire … of firefighting service under a length of service award program for attending fire district governing board meetings. …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Local Government – 2022 Financial Condition Report
… $1.4 billion (47.5 percent) and fire districts, which are the class most dependent on real property taxes, received $803 million (91 percent). Counties are least reliant on property taxes, which represent 23 … rate of inflation, with some exceptions, though each local government’s tax cap calculation involves a multi-step …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentTown of Lockport – Justice Court (2018M-36)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … Court’s cash assets and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail reports … Town of Lockport Justice Court 2018M36 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Cayuga County Community College – Information Technology (2013M-291)
… of New York (SUNY) system, and is governed by a 10-member Board of Trustees (Board) which comprises nine appointed members and a student … for five installed software programs that required licensing. Software was found on one computer that was not …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Connetquot Public Library – Cash Disbursements (2017M-125)
… on three credit card claims either contained a confirming purchase order (PO) or did not have sufficient supporting … Treasurer maintains custodial control over the Library’s bank accounts, and limit signatory rights on the bank accounts. Establish a petty cash policy that limits the …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom activities for the period July 1, 2015 through April 30, 2017. Background … approximately $33 million. Key Findings Extra-classroom activity collections were not always deposited timely and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Smithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for the period … Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed … productions when planning future meals, which contributed to the cost of producing a meal exceeding the price charged. … revenues and potentially decreasing expenditures to a level that allows the fund to be self-sustaining, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Massena Central School District – Financial Condition (2016M-21)
… million. Key Findings The District’s year-end unrestricted fund balance has exceeded the statutory limit for the past … Ensure that the amount of the District’s unrestricted fund balance is in compliance with the statutory limits. … in the tax certiorari reserve to the unrestricted fund balance of the general fund. Formally develop multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 53 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 38 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22