Search

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

… in the bank and collections of $845,258 were missing key support. Records to support transactions totaling $134,449 … were not adequate to permit an audit. Key Recommendations Central treasurers should ensure that all collections and disbursements are accurately accounted …

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)

… Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …

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

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… and supported, and that money was safeguarded. The Board of Directors (Board) did not provide adequate guidance on … bylaw provisions related to the review and approval of bills and records, and cash receipts. Of 186 disbursements … did not perform accurate and timely bank reconciliations for all accounts. Cash receipts and fundraising activities …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… $50,000. That is, refund transactions of less than $50,000 for a single federal program will no longer be subject to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal duties and could not explain why …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

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

… with our findings. Appendix B includes our comments to issues raised in the Town’s response. … Determine whether …

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

Town of Pulteney – Information Technology (2021M-28)

Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28

West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)

… they will take corrective action. See OSC’s comment in Appendix B. … Determine whether West Canada Valley Central …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursements

Davenport Fire District – Financial Activities (2020M-147)

… (District) officials established adequate controls to ensure that financial activities are properly recorded and … District officials have not established adequate controls to ensure that financial activities are properly recorded and … reported, and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147

State Comptroller DiNapoli Releases School District Audit

… Thomas P. DiNapoli today announced the following school district audit was issued. Honeoye Falls Lima Central School District – Access Controls (Livingston County, Monroe … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0

Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)

… transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020m

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

… in operations. District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user … former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …

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

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

… date. Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual …

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

Alfred-Almond Central School District - Financial Management (2019M-131)

Determine whether the Board and District officials properly managed fund balance

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)

… whether the Board provided adequate oversight of non-payroll disbursements. Key Findings Online payments totaling … 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody …

https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126

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

… statutory limit for the past three fiscal years. As of June 30, 2018, the District’s surplus fund balance was … District also overestimated appropriations by an average of $2.4 million each year or by 10.5 percent. During this …

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

Victor Central School District - Financial Management (2019M-62)

… repeated warnings from its external auditor that the school food service surplus fund balance was excessive. … fund operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62