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South Orangetown Central School District – Network User Accounts (2022M-24)
… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… supporting documentation; 16 totaling $23,737 had no collection documentation and eight deposits totaling $16,778 … Thirty-nine deposits (58 percent) totaling $20,135 had collection documentation that differed from the amounts … Key Recommendations Ensure the central treasurer receives collection documentation supporting ECA cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the District’s financial operations to ensure that assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Forestburgh Fire District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Bovina Fire District – Fund Balance (2015M-138)
… if District officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, … Bovina Fire District Fund Balance 2015M138 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Port Jervis City School District – Financial Condition (2022M-152)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … in appropriated fund balance. Made unbudgeted year-end transfers to reserves and the capital projects fund totaling … and capital projects rather than rely on unbudgeted transfers of year-end operating surpluses. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… SECTION OVERVIEW AND POLICIES On September 23, 2001, President Bush issued Executive Order … in place to identify and prevent payment to entities on the Specially Designated Nationals and Blocked Persons List on the Office of Foreign Assets Control’s website . Should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… to officials, we found that: Fourteen percent or 10 of the School’s network user accounts were not needed. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… cash collecting and recordkeeping are not segregated nor are mitigating controls implemented. Current weights and …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Audit The purpose of our audit was to examine the Town’s parking violation enforcement activities and review the internal controls over the parking ticket collection process for the period January 1, … Court with two Justices. The Court’s 2015 revenue from parking tickets was $81,365. Key Findings The Town had 6,900 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Brocton Central School District – Claims Audit (2023M-15)
… (Board) provided the claims auditor with adequate guidance to perform her duties, we may not have found that of … to define the claims auditor’s duties and provide this guidance and the District’s procurement policy to the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… agreements were altered, and three loans were made without Board approval. Loan agreements did not have enforcement … to ensure funds were used for appropriate purposes and job creation and/or retention goals were met. Key … policies and procedures outlining actions to take when job creation and/or retention goals are not met. Board …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanGarden City Union Free School District – IT Asset Management (2023M-161)
… would be detected if lost, stolen or misused. We selected 60 IT assets from invoices and device management reports to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130DiNapoli Releases Municipal Audits
… by more than $89.02 million. Town of Seneca Falls – Town Hall Capital Project (Seneca County) The board established an … its capital reserve for a project to construct a new town hall. However, it did not prepare an itemized project budget …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsLGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… 2010 Board Meeting April 30, 2009, Adopted June 29, 2009 Finance Committee Meeting Minutes Finance Committee Meeting November 7, 2018, Adopted March 5, 2019 Finance Committee Meeting March 1, 2018, Adopted November 7, …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… a thorough audit of claims. Ensure investments were made in compliance with New York State General Municipal Law … Municipal Law (GML), Section 11 2 Two individuals served in this position during our audit period. One Clerk-Treasurer served from June …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Fredonia Central School District - Financial Management (2018M-33)
Fredonia Central School District Financial Management 2018M33
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… complete report – pdf] Audit Objective Determine whether the Hawthorne Cedar Knolls Union Free School District’s … of Education (Board) and officials effectively managed the District’s financial condition. Key Findings The Board and officials did not effectively manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition