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Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… board members may have to devote to the audit of claims can render an otherwise strong control only modestly … function. 2 Establishing a claims auditor position can be an effective approach to fulfilling the need for a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleVillage of Fort Plain – Leave Benefits (2020M-101)
… procedures that ensure leave earned, used and carried over is supported by time and attendance records and leave request …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101North Babylon Union Free School District – Online Banking (2023M-156)
… officials did not meet all the requirements of New York State General Municipal Law (GML) Section 5-a and must …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Red Hook Central School District – Inventories (2023M-133)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate … for discrepancies. District officials agreed with our recommendations and indicated they have initiated, or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Farmingdale Union Free School District – Payroll (2024M-22)
… work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly budget for and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
audit school district Chenango Valley
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetState Comptroller DiNapoli Releases School District Audits
… and did not establish written policies or procedures to add or disable user accounts and permissions. The district … IT control weaknesses were communicated confidentially to officials. Nyack Union Free School District – Network User … employee separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationPelham Union Free School District – Information Technology (2021M-134)
… written procedures for managing network and financial application user account access and develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… (Corporation) officials provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we … goals are not met. Board officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… with the majority of applicable laws, bylaw provisions and good business practices. The Board did not: Enforce or adopt … not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the … or delegate someone to audit – and approve disbursements. For example, 380 disbursements totaling $120,217 had no …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightGarden City Union Free School District – IT Asset Management (2023M-161)
… and four with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed … through 2021 were not filed until after the resignation of the former Comptroller.The longest overdue report was more … Monthly financial reports included erroneous reporting of revenue and expenditures. The Mayor and Council did not …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Town of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed … to the public, Establish controls to address the lack of segregation of the Clerk-Treasurer’s duties, Provide …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… and financial software access controls were adequate. As a result, data and personal, private and sensitive information …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that … or needed. As a result, 11 percent of the District’s non-student user accounts were unneeded and should have been …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationBethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… examine the District’s credit card and travel expenditures for the period January 1, 2015 through July 31, 2016. Background The Bethpage Fire District is a district corporation of the State, distinct and separate … from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50