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East Aurora Union Free School District - Procurement (2023M-125)

… report – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) officials … Determine whether the East Aurora Union Free School District District officials procured …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… $33,280, provide timely monthly reports to officials for eight of the 13 months in our audit period or prepare … payment. Key Recommendations Provide clear guidance for maintaining accounting records, receiving collections and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities

Selected Aspects of Discretionary Spending

… Authority’s discretionary spending complied with its guidelines and was reasonable, adequately supported, and … Authoritys discretionary spending complied with its guidelines and was reasonable adequatel …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0

Comptroller DiNapoli Releases School Audits

… audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central … or approve claims totaling $1.9 million. Eastport-South Manor Central School District – Financial Software User … audits of the Academy Charter School EastportSouth Manor Central School District and the Liverpool Central …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0

Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)

… June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. … the Justice Court. Court records show that nearly $29,000 in fines, fees, surcharges, bail and restitution was …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015m

Village of Sidney – Financial Activities (2023M-14)

… $293,000. Delinquent taxes totaling $575,182 date back to fiscal year 2011-12 and officials cannot identify which … balances that may require a transfer from the general fund to pay remaining liabilities. About $700,000 of the Village’s $1 million fund balance may be needed to satisfy the liabilities. Key Recommendations Analyze the …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

Wheatland-Chili Central School District – Network Access Controls (2023M-7)

… did not have a written agreement with BOCES to itemize and define all IT services and responsibilities, including …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7

Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)

… were not Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the … did not present financial records and reports to the Board for audit, as required. Key Recommendations Maintain …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73

Village of Rhinebeck – Water Fees (2013M-311)

… 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees comprises four … not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did … approve all customer account adjustments the Clerk made in the water accounting system. The Board did not annually …

https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311

State Comptroller DiNapoli Releases Municipal Audits

… plan. Officials were unaware that employees were accessing websites for nonbusiness purposes because they did not … IT control weaknesses were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter … implemented and two recommendations were not implemented. Find out how your government money is spent at Open Book New …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases School District Audits

… School District – Extra-Classroom Activity Funds and Admissions (Albany County and Greene County) Extra-classroom …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0

Town of Mohawk – Records and Reports (2013M-113)

… activity including accurate beginning balance sheet account balances. Ensure that all accounting transactions …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113

Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)

… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and

Erie County Probation Department – Restitution Payments (S9-20-11)

… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and … officials did not always properly enforce restitution orders, notify the court when a probationer violated the … Department Department officials enforced restitution orders notified the court when a probationer violated the …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets

… Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year … from GASB Statement 34 Statement of Revenues Expenses and changes in Net Assets …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assets

OnTECH Charter High School - Information Technology (2023M-71)

… administrative permissions. Monitor Internet usage for compliance with the School’s Acceptable Use Policy (AUP). … plan and provide staff with IT security awareness training. As a result, the School has an increased risk that … Develop, adopt, distribute, and periodically update and test a comprehensive IT contingency plan. School officials …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71

Copiague Union Free School District - Information Technology (2023M-150)

… District (District) officials properly managed nonstudent network user accounts and financial software access controls. … District officials did not properly manage nonstudent network user accounts and financial software access controls. … we found that officials did not: Disable 316 nonstudent network user accounts (24 percent) that were not needed, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

Town of Glen - Water and Sewer Operations (2023M-167)

… mathematical errors totaling $30,258 and did not record customer payments in a timely manner and accurately. The … Clerk made 12 unsupported adjustments totaling $1,981 to 4 customer accounts without any review or approval. The … reports and review and approve all adjustments made to customer accounts. Record payments in a timely manner, …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167