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Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over the Justice … 1, 2013 through August 21, 2014. Background The Village of Johnson City is located in the Town of Union, Broome … Village of Johnson City Oversight of Justice Court Operations 2015M29 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … six District accounts. District officials did not conduct online banking transactions in the most secure manner through … transfers in the Treasurer’s absence. Conduct online banking using a wired connection. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingGlen Aubrey Fire Company – Board Oversight (2022M-139)
… compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is an increased … transactions. Charge service fees and interest for late payments associated with the lease agreement. Key … Charge the appropriate service fees and interest on late lease payments. Company officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… of the 15 pieces of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal usable life. Out of the 10 pieces of major highway equipment and … $94,000.A loader, which is seven years beyond its usable life, accounted for approximately $66,000, or 70 percent, of …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Elmsford Union Free School District – IT Asset Management (S9-22-9)
… IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money invested …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Stamford Central School District – Fund Balances (2016M-106)
… period ending June 30, 2015, the District’s unrestricted fund balance exceeded the 4 percent legal limit. None of the appropriated fund balance for the 2011-12 through 2015-16 fiscal years was used to finance operations. Restricted fund balances were significantly overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Schuylerville Central School District – Fund Balance (2016M-113)
… The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates … year totaled approximately $33.7 million. Key Findings During the 2013-14 fiscal year the District transferred more than $1.4 million in excess funds from the employee benefit accrued liability …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $3.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320East Meadow Union Free School District – Financial Condition (2015M-332)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $195.8 million. Key Findings The District’s unrestricted fund … total of approximately $29.4 million during the same three-year period. The workers’ compensation reserve fund and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $160.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andArea #6 – Patch Management – Information Technology Governance
… A patch can be an upgrade (adding features), computer bug fix, new hardware driver installation or an update to address new issues, such as security or stability … and computers have an increased risk of vulnerability to viruses and other problems because known problems with …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementVillage of Malverne – Procurement (2017M-16)
… goods or services. Key Recommendations Ensure that all employees comply with the procurement policy requirement … such as a documented emergency situation. Ensure that all employees who are involved in the procurement process …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… complete report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for … Determine whether Town of Berkshire Town officials sought competition for …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Schenectady City School District – Financial Condition (2014M-168)
… in Schenectady County. The District is governed by an elected seven-member Board of Education and operates 19 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Town of Stafford – Capital Projects (2024M-17)
… report – pdf] Audit Objective Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and … to manage the capital projects, the Board was not aware of project overruns, cash flow issues or financing source … the Board created a taxpayer equity issue when a portion of the costs to construct water districts was paid for by …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Clarendon Fire Company – Financial Activities (2023M-50)
… financial records for each fundraising event and hall rental activity and ensure credit card charges are supported …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Danby – Town Clerk (2022M-08)
… report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and … The Board did not perform an annual audit of the Clerk’s records. Key Recommendations Make intact and … and accountabilities. Perform, or obtain, an annual audit of the Clerk’s records. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Village of Hewlett Bay Park – Financial Management (2022M-30)
… balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax … generally agreed with our findings and indicated they have begun to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… Budgeted appropriations for the 2015-16 fiscal year total approximately $3.8 million. Key Findings The Authority had no comprehensive …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260