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Williamsville Central School District – Financial Management (2016M-274)
… budgeting practices produced operating surpluses. The reserve fund policy did not adequately address how reserves … would be funded and used. The District’s insurance reserve has been used for self-insurance for dental and other … claims, which is not an appropriate use of this type of reserve. Key Recommendations Ensure that budgets include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Niskayuna Central School District – Financial Condition (2012M-218)
… financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School … an unassigned fund balance deficit of $1.5 million as of June 30, 2011. District officials addressed this situation by … annual report shows the deficit was eliminated as of June 30, 2012. Key Recommendations Adopt a comprehensive fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Otego-Unadilla Central School District – Financial Condition (2013M-84)
… to January 22, 2013. Background The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, … OtegoUnadilla Central School District Financial Condition 2013M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Bolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Stamford Central School District – Fund Balance Management (2022M-199)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … and the District levied more taxes than needed to fund operations. The Board overestimated appropriations from …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… whether the Board of Directors (Board) ensured that cash disbursements were properly approved, accurately … purposes. Key Findings The Board did not ensure that cash disbursements were properly approved, accurately … audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashAccessing Retirement Online – Enhanced Reporting
… If you do not have a username and password, work with the Retirement Online … NYSLRS employers must have a username and password to access Retirement Online Resources …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/accessing-retirement-onlineWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… established adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and … not establish adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and … and adopt policies and procedures addressing key network user access controls, such as user account management, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountGeneseo Central School District – IT Asset Management (S9-22-11)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. Specifically: Five Chromebooks with estimated total … 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/geneseo-central-school-district-it-asset-management-s9-22-11Thousand Islands Central School District – Financial Management (2022M-201)
… Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Software Management (2015-MR-3)
… will have several software applications and multiple licenses for each. Community colleges need an understanding … inventory list of purchased software or associated licenses. We found installations of nonbusiness and … couponing programs as well as a virus. Key Recommendations Update the acceptable use policy to include guidance related …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… information (PPSI)1 maintained on the District’s financial server was adequately protected from unauthorized access, use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… we found that officials did not: Convey management’s expectations for managing network user accounts through … November 2022. Key Recommendations Convey management’s expectations for managing network user accounts through …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mCentral Islip Union Free School District – Financial Management (2013M-380)
… of Audit The purpose of our audit was to assess the Board’s oversight and management of the District’s budgets and financial condition for the period July 1, 2012 … $25 million. Although the Board appropriated unexpended surplus funds each year (exceeding a combined $13.2 million …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Wallkill Central School District – Claims Auditing (2023M-52)
… complete report – pdf] Audit Objective Determine whether the Wallkill Central School District (District) claims … payment, for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims auditor did not ensure claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Local Government
… Monitoring System local government data and resources for local officials …
https://www.osc.ny.gov/local-governmentFillmore Central School District – Reserve Funds (2016M-386)
… and Pike in Wyoming County. The District, which operates one school with approximately 675 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … as a proper Company purpose. Key Recommendations List in the Company minutes, the bills approved for payment by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialHampton Bays Union Free School District – Claims Processing (2013M-333)
… July 1, 2012 through August 31, 2013. Background The Hampton Bays Union Free School District is located in the … Hampton Bays Union Free School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Montauk Union Free School District – Information Technology (2022M-137)
… – pdf] Audit Objective Determine whether Montauk Union Free School District (District) officials secured access to … had an active network user account. IT security awareness training was not provided. Since 2013-14, external … as they are no longer needed. Provide periodic IT security awareness training. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137