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Mechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… The Treasurer did not accurately record 86 transactions (23 percent) totaling $33,280, provide timely monthly reports … for eight of the 13 months in our audit period or prepare bank reconciliations to confirm the Department’s recorded cash balances agree with the bank’s records. Adequate cash collection controls were not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016. … Ensure that fixed asset records are accurate and up to date and that all fixed assets can be located. Ensure that …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Lansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2014 through September 9, 2015. … balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard the District’s information technology resources for the period January 1, 2012 through October 31, 2013. …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Town of Fishkill – Information Technology (2020M-153)
… plan. Officials did not adequately manage user accounts for the network or financial application. Town employees did … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Greenwich – Purchasing (2020M-135)
… purchasing policy and procedures, including the use of the requisition form. Verify the procurement policy and …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Bovina Fire District – Fund Balance (2015M-138)
… District is a district corporation of the State, distinct and separate from the Town of Bovina, and is located in Delaware County. The District is governed … District does not have an equipment replacement schedule and there is no consensus between Commissioners or Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… documentation to clearly identify the type and/or quantity of materials purchased. Recycling credits were not processed …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Huntington Manor Fire District – Cash Disbursements (2014M-108)
… of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp … by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims payment duties without … maintain control of her signature stamp. Segregate the Secretary’s claims payment duties. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Opinion 92-24
… threshold requirements of General Construction Law, §60 and Public Officers Law, §70-a, because it is mailed as third class matter and does not have a paid subscription, may not be designated … is published in the town, mailed as third class matter and does not have a paid subscription. If not, you also ask …
https://www.osc.ny.gov/legal-opinions/opinion-92-24George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over expenditures for …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
WaterfordHalfmoon Union Free School District Financial Management 2017M243
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mLawrence Union Free School District – Financial Condition (2016M-52)
… 2015. Background The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The … operates four schools with approximately 2,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Beekmantown Central School District – Payroll (2017M-26)
… 2016. Background The Beekmantown Central School District is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton County. The District is governed by a nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Gananda Central School District – Financial Condition (2014M-62)
… The Gananda Central School District is located in Wayne County and is governed by the Board of Education, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Village of North Syracuse – Claims Audit (2014M-131)
… 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a population of approximately 6,800. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… Another 152,000 refunds totaling $134 million are expected to be paid in the coming days. The average state tax refund … refund fraud is an ongoing battle as people find new ways to cheat the system,” DiNapoli said. “While most taxpayers …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsOpinion 96-18
… moneys may not be expended for such purposes (1991 Opns St Comp No. 91-58, p 160; 1990 Opns St Comp No. 90-64, p 145; 1988 Opns St Comp No. 88-70, p 137; 1987 Opns St Comp No. 87-80, p 120; …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Seaford Union Free School District – Capital Assets (2024M-112)
… districts (districts) also purchase a wide variety of information technology (IT) capital assets, such as interactive displays and desktop computers, as well as highly portable items, such as … to locate and identify assets. For example, 358 IT assets on the inventory list totaling $1.7 million did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112