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Pine City Fire District No. 1 – Board Oversight (2017M-166)
… activity was properly recorded and reported and that District money was safeguarded for the period January 1, 2016 through July 14, 2017. Background The Pine City Fire District No. 1 is a district corporation of the State, distinct and separate from … Pine City Fire District No 1 Board Oversight 2017M166 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… period July 1, 2015 through March 31, 2017. Background The Queensbury Union Free School District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The … Queensbury Union Free School District ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mMilford Central School District – Financial Condition (2016M-87)
… Purpose of Audit The purpose of our audit was to examine the District officials’ management of fund balance … Over the last three years, District officials failed to budget for certain revenues they consistently received and … on prior year’s actual results and anticipated operations to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Williamson Central School District – Procurement of Professional Services (2016M-55)
… policy and regulations do not provide guidance for seeking competition when soliciting professional services. … and amend District regulations to provide guidance for seeking competition when soliciting professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesPearl River Union Free School District – Competitive Procurement (2015M-363)
… November 13, 2015. Background The Pearl River Union Free School District is located in the Town of Orangetown, in … Pearl River Union Free School District Competitive Procurement 2015M363 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363South Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … capital plan. The District has not developed a plan to determine appropriate and necessary reserve fund balance … Develop and adopt a multiyear capital plan for a three- to five-year period. Adopt a reserve fund plan which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Rye Neck Union Free School District – Information Technology (2016M-280)
… The Rye Neck Union Free School District is located in the Town of Mamaroneck in Westchester County. The District, which operates four schools with approximately 1,550 students, is governed by an elected … Key Findings The District does not have adequate policies and procedures for personal, private and sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Rondout Valley Central School District – Financial Management (2015M-296)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … and no amount of appropriated fund balance was used to finance operations. Key Recommendations Adopt budgets with … of unrestricted fund balance that is not actually needed to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Milford Central School District – Fund Balance Management (2022M-94)
… surplus fund balance exceeded the 4 percent statutory limit by approximately $600,000, or 5.4 percentage points. … recalculated surplus fund balance exceeded the statutory limit by $1.3 million, or 11.9 percentage points. The Board … Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Wappingers Central School District – Professional Services (2022M-88)
… use competitive methods, as required by District policy, to select 40 professional service providers who were paid … of professional service providers’ contracts is conducted to determine the need for new RFPs. Except as specified in … with our recommendations and have indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Town of Lansing – Information Technology (2022M-66)
… to Town officials, we found: The Town had seven unneeded network user accounts. The Town Board (Board) did not create adequate written IT policies for network user access, online banking and breach notification. … user access on a routine basis and disable unnecessary network user accounts in a timely manner. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66South Mountain Hickory Common School District – Financial Management (2022M-49)
… Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial management. The Trustee and Treasurer: Developed and adopted unrealistic budgets. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mTown of Groton – Highway Department Asset Accountability (2022M-117)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an … periodic physical inventories, obtain Board approval for all disposals or dispose of Department assets in …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Ripley Central School District – Financial Management (2021M-23)
… School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials … Central School District District Board of Education Board and District officials properly managed fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Watervliet City School District – Information Technology (2021M-34)
… ] Audit Objective Determine whether the Watervliet City School District’s (District) Board and District officials … Determine whether the Watervliet City School Districts District Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Marlboro Central School District – Information Technology (2021M-33)
… adequate controls over network user accounts and settings. Key Findings District officials did not establish adequate controls over network user accounts and settings. Officials did not regularly review network user … adequate controls over network user accounts and settings …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 books and records after we started the audit on January 7, 2020. Did … whether the Town Supervisor maintained uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … for, an annual audit of the Clerk-Treasurer’s records. Village officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76State Comptroller DiNapoli Releases Municipal Audits
… County) Auditors found that certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other … was authorized to adopt a budget that included a levy in excess of the tax levy limit. Find out how your government …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… (SLA) with the IT vendor. Establish adequate safeguards for online banking transactions. Implement strong access and financial application controls. Provide IT security awareness training for employees who use District IT assets. In addition, …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology