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

… properly supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 … to a variety of factors including a decentralized process for maintaining leave records and a lack of oversight of …

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)

… code of ethics, it did not adopt the required procurement or investment policies, and only one of the five Board …

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

Farmingdale Union Free School District – Payroll (2024M-22)

… pdf] Audit Objective Determine whether Farmingdale Union Free School District (District) officials properly monitored, … Determine whether Farmingdale Union Free School District District officials properly monitored …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

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 … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …

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)

… (District) officials adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account for fuel purchases and usage, or determine whether unauthorized …

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

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

… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …

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

Town of Lincoln - Disbursements (2022M-198)

… to the former bookkeeper and seek recovery of these funds, as appropriate. Audit and approve claims prior to …

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

Village of Hunter – Financial Operations (2023M-164)

… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

City of Salamanca – City Comptroller’s Financial Reports (2023M-97)

… monthly financial reports. As a result, the City Common Council (Council) did not have accurate and up-to-date financial … reporting of revenue and expenditures. The Mayor and Council did not ensure annual reports were accurate and …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… [read complete report – pdf] Audit Objective Determine whether Chenango Valley … and developed and adopted an information technology (IT) contingency plan. Key Findings District officials did not adequately …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… $2.5 million of the component (which are BOCES’ member school districts) and participating (which are other school districts that use BOCES’ services) school districts’ surplus funds over the last three school …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… $3 million annually. Department heads utilize worksheets to prepare budget estimates, which are then required to be manually input into the financial system by the … There are also no verifications within the worksheets to ensure budget estimates are balanced. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

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

… Determine whether Young Womens College Prep Charter School of Rochester School …

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

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

… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …

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

State Comptroller DiNapoli Releases School District Audits

… Education approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that … Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …

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

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

… Determine whether the Warren County Local Development Corporation Corporation officials provided adequate oversight …

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

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

… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed … the need to have a strong claims auditing function and, where allowable by law, have chosen to delegate their …

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

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan impairs the … access rights to the network. Perform periodic reviews of all network user accounts to determine whether they …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information