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Town of Springfield – Accounting Records and Reports (2020M-175)

… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… Monthly financial reports were not always prepared for and submitted to the Town Board (Board), and reports did … AUDs as required. Complete and review bank reconciliations in a timely manner. Prepare and provide monthly financial …

https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68

Millbrook Central School District – Information Technology – User Accounts (2021M-48)

… officials. Key Recommendations Develop written procedures for managing system access that include periodically …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accounts

Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)

… Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be …

https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50

Village of Monticello – Records and Reports (2020M-104)

… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained … bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting … Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual Update …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

Lyncourt Union Free School District – Information Technology (2020M-121)

… could lose important data and suffer serious interruption in operations. District officials should have: Disabled 17 of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121

Town of Knox – Town Clerk (2020M-72)

… were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

Tri-Valley Central School District - Financial Management (2020M-17)

… that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund … balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17

Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)

… Recommendations Establish procedures to adequately account for all collections received by the Department and ensure …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m

Brasher Falls Central School District – Financial Condition (2019M-158)

… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Schuyler Lake Fire District – Financial Activities (2022M-191)

… records. File the required AUD with Office of the State Comptroller (OSC) within 60 days of the close of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191

Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)

… manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. Key Recommendations The Director of …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections

Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)

… more than $2.9 million each year. This contributed to the District’s overall cash position, which decreased by … plan for the District. Key Recommendations Develop a plan to address the fund balance deficit. Monitor revenues, … and have initiated or indicated they planned to initiate corrective action. … audit hawthorne cedar knolls …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition

Seneca Falls Central School District – Procurement (2021M-201)

… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key … officials did not always use a competitive process to procure goods and services to achieve the optimal use of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201

Town of Varick – Water and Sewer Operations (2021M-46)

… and vendor contracts. Develop a fair and equitable method for allocating costs among the districts. Develop and adopt … Appendix B includes our comments to issues raised in the Town’s response. … Determine whether Town of Varick …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Town of Owego - Water Fund Operations (2021M-205)

… report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of water … to initiate corrective action. … Determine whether Town of Owego Town officials provided adequate oversight of water …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205

Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)

… all collections and disbursements are accurately accounted for, supported, approved and reconciled. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom

City of Lackawanna – Network Management and Internal Controls (2021M-215)

… officials properly implemented information technology (IT) security controls to safeguard the network against … written IT policies and did not provide users with IT security awareness training. City officials have not … unnecessary network user accounts. Provide periodic IT security awareness training to all personnel who use IT …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215