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Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… whether Young Women’s College Prep Charter School of Rochester (School) officials ensured network and financial … whether Young Womens College Prep Charter School of Rochester School officials ensured network and financial …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… complete report - pdf] Audit Objective Determine whether Ontario County Four Seasons Development Corporation (Corporation) …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… 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 found: Fourteen loan files did not have required and/or other supporting …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)

… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50

State Comptroller DiNapoli Releases School District Audits

… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

Pelham Union Free School District – Information Technology (2021M-134)

… Four user accounts had unnecessary permissions. Ensure the District’s IT contingency plan was comprehensive, distributed and tested to minimize the risk of data loss or prevent a serious interruption of services. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

Village of Fort Plain – Leave Benefits (2020M-101)

… and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process

… the few control procedures that is often executed directly by the governing board. Having the board audit claims is a … a strong claims auditing function and, where allowable by law, have chosen to delegate their responsibility for …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsible

Garden City Union Free School District – IT Asset Management (2023M-161)

… 60 IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT assets to confirm they were inventoried. We determined that 23 … accounted for. Specifically: Four Chromebooks and an iPad with combined costs of nearly $1,800 could not be …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

North Babylon Union Free School District – Online Banking (2023M-156)

… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Red 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 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

Town of Lincoln - Disbursements (2022M-198)

… Claims totaling $109,158 were improperly paid prior to Board audit, and claims totaling $533,518 were improperly … The former bookkeepers did not maintain time records to support the hours for which they were paid and one … with legal counsel about the unsupported claim payments to the former Supervisor and the additional payroll payment …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Village 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-164

Village of Catskill – Accounting Records and Reports (2024M-66)

… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

Town of Evans – Employee Benefits (2024M-53)

… that 373.5 of the 6,077 hours of leave time used by these employees was recorded incorrectly or not at all in …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53

Hammond Fire District – Board Oversight (2024M-151)

… whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the … Reports (AFRs) were filed timely. Conduct an annual audit of the Secretary- Treasurer’s financial records. As a result, … reported. Furthermore, although the Board adopted a code of ethics, it did not adopt the required procurement or …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151

East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)

… records. The Treasurer did not provide monthly bank statements or reconciliations to the Board. The … as required by the Department’s bylaws. Prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operations