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Village of Solvay – Financial Management (2023M-49)
… [read complete report – pdf] Audit Objective Determine whether the Village … The Board and Village officials did not develop a budget for the electric fund and adequately manage its financial … Board with financial reports. Adopt and monitor budgets for each fund and develop and adopt written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Sodus Central School District – Software Management (2022M-64)
… [read complete report – pdf] Audit Objective Determine whether Sodus Central … to officials. Key Recommendations Limit permissions for installing software to users who need these permissions … computers. Establish comprehensive written procedures for installing and periodically reviewing software on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… [read complete report - pdf] Objective Determine whether the Town of … To do so, the Board must establish measurable goals for all approved projects and monitor the projects to ensure … Develop and adopt a policy that establishes procedures for approving and monitoring projects. Corporation officials …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mNassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77East Rochester Union Free School District – Procurement (2022M-56)
… [read complete report - pdf] Audit Objective Determine whether East … document that they properly sought required competition for 18 purchases as follows: Seven purchases totaling … written policies and clear and consistent regulations for procurements not subject to competitive bidding, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… [read complete report - pdf] Audit Objective Determine whether Weedsport … were paid. District officials did not seek competition for purchases totaling $736,858 made from two vendors and … into a written contract and did not seek competition for the District’s external audit services, as required. 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… [read complete report – pdf] Audit Objective Determine whether Town of … also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Peconic Bay Community Preservation Fund (2023-MR-1)
… record dates collections were received or deposit payments in a timely manner. Town of Riverhead officials did not: … are received. Ensure CPF collections are deposited in a timely manner. … Determine whether officials from the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… [read complete report – pdf] Audit Objective Determine whether Town of East … also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the 917 disbursements totaling $105 million paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Schenectady City School District – Math Workbook Inventory (2023M-65)
… [read complete report – pdf] Audit Objective Determine whether Schenectady … written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … available workbooks in storage before ordering workbooks for the next school year. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Corning City School District – Claims Auditing (2023M-105)
… auditor properly audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling approximately $19.5 … auditor properly audited and approved claims prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Village of Greene – Investment Program (2023M-112)
… [read complete report – pdf] Audit Objective Determine whether Village of … monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit … investment procedures to convey management’s expectations for managing the Village’s investment program. Annually …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Elmsford Union Free School District – IT Asset Management (S9-22-9)
… [read complete report – pdf] Audit Objective Determine whether Elmsford … percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Town of Stafford – Capital Projects (2024M-17)
… [read complete report – pdf] Audit Objective Determine whether the Town of … portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Town of Minetto – Information Technology (2022M-9)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … regularly reviewed and unnecessary accounts are disabled in a timely manner. Adopt written procedures for user …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town of Danby – Town Clerk (2022M-08)
… [read complete report - pdf] Audit Objective Determine whether the Town of … account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. Did not maintain adequate supporting documentation for collections. Did not complete monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Village of Islandia – Information Technology (2021M-100)
… access, use and loss. Key Findings Village officials did not ensure IT assets were adequately protected from … training or provide the opportunity for employees to receive this type of training. Sensitive IT control … of our findings and recommendations but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Town of Greenfield – Golf Course Collections (2021M-133)
… [ read complete report - pdf ] Audit Objective Determine whether Town of … in the central point-of-sale (POS) system were accounted for, we found: Collections for 27 of the 50 days tested totaling $74,038 were not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… [ read complete report - pdf ] Audit Objective Determine whether the … or up to date. Loan repayments were not properly accounted for or deposited in a timely manner. Late fees were not … records. Ensure loan repayments are properly accounted for, received and deposited in a timely manner and late fees …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… capital project. They both worked on the project as part of their private employment and the District paid $3.2 … forms and procedures for consulting with legal counsel when appropriate, the Board members failed to acknowledge … disclosed and addressed, and consult with legal counsel when appropriate. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3