Search
Town of Butternuts – Disbursements (2021M-62)
… $500,000 on deposit. In addition, the Board allowed debit cards to be used, which resulted in a circumvention of the … and adequately supported, the Board, although required to do so pursuant to Town Law, did not audit and approve 53 of … except as authorized by law. Discontinue the use of debit cards. Discontinue allowing the service provider access to …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) properly approved and monitored projects. Key Findings The Board did not properly approve and monitor projects. The Board did not ensure its project … Determine whether the Town of Amherst Industrial Development Agency AIDA Board Board properly approved and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education … Determine whether the Van HornesvilleOwen D Young Central School Districts District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementState Comptroller DiNapoli Releases School District Audits
… administrative operations due to the COVID-19 pandemic. Van Hornesville-Owen D. Young Central School District – …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0North Greenbush Common School District – Claims Auditing (2022M-112)
… to payment. Key Findings While claims were supported and for appropriate purposes, the Board did not ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Village of Stamford – Claims Audit (2022M-197)
… As a result, disbursements were made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the … policy. Five claims totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not have …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Liberty Central School District – Information Technology (2022M-73)
… did not: Disable unnecessary network user accounts. As a result, the District’s risk of a system compromise is … (IT) contracts with the District’s vendors. As a result, the roles and responsibilities of each vendor … Ensure the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or disaster, officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… accurate, properly approved and supported. We attribute the audit findings to inadequate Board oversight, policies … (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim Superintendent was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Adirondack Central School District – Information Technology (2022M-61)
… adequate IT controls to manage network user accounts. Of the 343 network accounts reviewed, 64 accounts were not … plan. Therefore, a cyber incident could result in the loss of data and serious operational interruption. The District had three policies that detail the proper usage of IT assets. The polices are not consistent and seven of 13 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Town of Frankfort – Justice Court Operations (2022M-16)
… report – pdf] Audit Objective Determine whether the Town of Frankfort (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … Findings The Justices did not provide adequate oversight of Court financial activities. The Justices did not prepare …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… County Industrial Development Agency (CCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … the Board did not properly monitor the performance of businesses receiving financial benefits. The Board did …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringNew York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… their crimes to light and recover their ill-gotten gains.” Press Release DA Hoovler Announces Felony Guilty Pleas In Orange …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaDryden Central School District – Information Technology (2020M-106)
… (Board) and District officials adequately safeguarded personal, private and sensitive information (PPSI) from abuse … Board and District officials adequately safeguarded personal private and sensitive information PPSI from abuse or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Whitesboro Central School District – Separation Payments (2020M-146)
… payments totaling $66,368 that were not supported by their individual employment contracts and were based on a Board … over 20 years before their contracts were approved. Allowed a former assistant principal to retire early and … (CBA). Key Recommendations Periodically review and update individual employment contracts to ensure they reflect all …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… (composed of cash and checks) within 10 days, as required. For example, in July 2019, one deposit (composed of $3,085 in …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTown of Webb Union Free School District – Financial Management (2022M-53)
… fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53East Moriches Union Free School District – Financial Condition Management (2022M-1)
… by $6.3 million, or 4.5 percent. Officials did not use the retirement contribution reserve to pay annual retirement contributions. Its excessive … Develop and adopt realistic budgets and a comprehensive reserve policy. Comply with the statutory fund balance limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementVillage of Fort Plain – Leave Benefits (2020M-101)
… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … Determine whether Village of Fort Plain Village officials established appropriate …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Southern Cayuga Central School District – Financial Condition (2020M-77)
… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77