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Lewiston-Porter Central School District – IT Asset Management (S9-22-14)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 72 IT assets to confirm their location and that they were inventoried, and … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual and complete …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14

Freeport Union Free School District – IT Asset Management (S9-22-10)

… or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT … Maintain complete, accurate and up-to-date inventory records. Perform annual and complete inventories. District …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10

Village of Frankfort – User Charges (2014M-117)

… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, … is located in the Town of Frankfort in Herkimer County and has a population of approximately 2,600. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117

Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)

… managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and amend the budgets as … $370,229 and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the end of …

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152

Holland Central School District – Claims Audit (2021M-210)

… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)

… Purpose of Audit The purpose of our audit was to determine whether the District implemented the … whether the District established policies and procedures to ensure that District property was purchased and disposed … was prohibited from doing so by State Education Law due to performing conflicting duties. The District’s property …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase

City of Yonkers – Information Technology (2017M-86)

… Purpose of Audit The purpose of our audit was to determine whether City officials established adequate … security training. Develop a formal disaster recovery plan to maintain or restore critical operations as quickly as … in the event of a disaster. The plan should be distributed to all responsible parties, periodically updated and tested …

https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86

Village of Richfield Springs – Justice Court (S9-14-1)

… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through November …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1

Schroon Lake Central School District – Financial Condition (2014M-145)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Board did not establish a multiyear financial plan to facilitate development of the annual budgets that were … accumulated in excess of the limit allowed by law is used to reduce the next year’s real property tax levy. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145

Onteora Central School District – Information Technology (2015M-92)

… Purpose of Audit The purpose of our audit was to determine whether the District’s IT assets were adequately … The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, … The Board did not establish an acceptable use policy, a computer security plan, a disaster recovery plan, policies …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92

Bellmore-Merrick Central High School District – Financial Condition (2016M-341)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … balance and reserve funds that are not needed and not used to fund District operations. Update the fund balance policy to require compliance with statutory limits. Ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016m

Copenhagen Central School District – Financial Condition (2016M-142)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of the appropriated fund balance was not actually needed to finance operations, and unassigned fund balance was more … has not developed multiyear operational or capital plans to address excess fund balance and future needs. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142

Montauk Union Free School District – Financial Condition (2016M-168)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and … of unrestricted fund balance that will not be used to fund operations. Create and adopt a formal plan that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168

Schoharie Central School District – Financial Condition (2013M-263)

… is located in portions of Schoharie, Albany, Montgomery and Schenectady Counties. The District is governed by the … Board adopted budgets with revenues that were realistic and supported, expenditures were consistently and significantly overestimated. As a result the District …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263

Farmingdale Union Free School District – Financial Condition (2016M-235)

… 2014-15 that appropriated a total of $28 million in fund balance to finance operations. However, because they … used only $4 million (14 percent) of the appropriated fund balance. Recalculated unrestricted fund balance averaged almost 8 percent (two times the statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235

KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)

… of the local school board and is governed under Education Law Article 56. The KIPP Tech Valley Charter School, located in the City of Albany, Albany County, is governed by a Board … comprises eight voting members. The School was established in 2004 under SUNY authorization and provides elementary …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256

Crown Point Fire District – Board Oversight (2024M-29)

… whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the District’s financial operations. Key Findings The Board did not … 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29

Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)

… Recommendations Clearly outline when it is appropriate to provide meals at meetings. Maintain required documentation, review requests to provide meals at meetings for compliance with policies, … generally agreed with our findings and indicated they plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services