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DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any … In addition, town officials have not taken measures to provide physical security over the fuel supply. Auditors …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-audits

Long Beach City School District – Financial Management (2023M-147)

… at the end of two of the four fiscal years reviewed to the capital projects fund; however, this was not clearly … in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted fiscal year-end … for revenues and appropriations that will be used to fund operations.  Discontinue the practice of …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147

Perry Central School District – Financial Management (2017M-118)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … $1.5 million of fund balance that was not needed to finance operations. The District’s recalculated … that benefits District taxpayers. Update the reserve plan to clearly describe the conditions under which reserve funds …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118

Columbia-Greene Community College – Information Technology (2017M-213)

… Purpose of Audit The purpose of our audit was to determine if College officials ensured that the College's … media and shopping websites which could expose the network to virus attacks or compromise systems and data. The College … breach notification policy. Review the Internet usage log to ensure compliance with the College’s computer use policy. …

https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213

Town of New Hartford – Procurement (2017M-149)

… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … Town officials did not consider the aggregate amount to be expended for storm water remediation projects that … Recommendations Consider the aggregate amount projected to be expended for the same or similar type of work when …

https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149

Orange County – Motor Vehicle Oversight (2015M-314)

… Purpose of Audit The purpose of our audit was to examine the County’s controls over motor vehicles for the … procedures that stipulate the proper actions for officials to take when vehicles are no longer suitable for County … inventory of motor vehicles. Adopt a comprehensive policy to provide guidance on the disposal of motor vehicles. … …

https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314

Smithtown Fire District – Capital Project (2014M-231)

… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital … Board did not have a capital asset policy and procedures to be followed for constructing and reconstructing capital … a written capital asset policy containing the procedures to be followed when authorizing capital asset construction. … …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231

Seaford Fire District – Length of Service Award Program (2014M-319)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service … officials did not implement standards and procedures to ensure that the records maintained for activities … Review and amend the District’s point system to ensure it is consistent with GML. Ensure that the point …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319

Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)

… Purpose of Audit The purpose of our audit was to determine if the Company provided adequate oversight of … of Malta, in Saratoga County, and provides fire protection to residents of the Town, except those located within the … of financial transactions, including audit of bills prior to payment and review of the Treasurer’s records. Ensure that …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financial

Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)

… 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including:  … $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not have adequate support to show what was purchased. District officials also could …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023m

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

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

Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)

… Purpose of Audit The purpose of our audit was to review the Village’s claims processing and information … The Board did not perform an effective claims audit to ensure that transactions were properly authorized and … claims or formally appoint a claims auditor or a committee to fulfill the claims audit function. Adopt comprehensive …

https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12

Village of Tuckahoe – Financial Condition (2015M-88)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The Village’s contingency … budgets. Evaluate the Village’s contingency account to ensure it is sufficient. Monitor the budget throughout the …

https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88

Pearl River Union Free School District – Fixed Assets (2022M-126)

… assets reviewed totaling $546,527. This can be attributed to District officials not following Board-adopted fixed asset … on the inventory list. District officials were unable to locate 26 fixed assets with a combined cost of $57,516. 31 … Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory list are …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126

York Central School District – Network Access Controls (2022M-93)

… District officials did not comply with Board policy to ensure adequate network access control procedures were … the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were communicated confidentially to officials. Key Recommendations Ensure officials enforce …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93

Town of Wappinger – Financial Condition (2013M-94)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … such as fund balance appropriations and inter-fund loans to fund recurring operating expenditures. Consequently, the … inter-fund loans. Carefully monitor actual budget results to identify potential fiscal difficulties, such as structural …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, we found that officials did not: Disable 31 … enabled nonstudent accounts) including, but not limited to, accounts for former employees and substitute teachers …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Dolgeville Central School District – Fuel Monitoring (2023M-175)

… of fuel are unaccounted for.  Maintain fuel use logs to determine whether gasoline purchases made with District … inventory records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any … fuel deliveries.  Review diesel and gasoline fuel usage to help ensure fuel usage is reasonable.  District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175

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

… (Board) established controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets .  The Board did not: Establish adequate … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. …

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