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Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
Cattaraugus County Onoville Marina and Probation Department 2018M32
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… to determine whether the Town procured goods and services in accordance with statutory requirements for the period … 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a population of approximately … $2.6 million. Key Findings The Town did not procure goods in accordance with the competitive bidding requirements and …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Walton Fire Department – Financial Operations (2017M-242)
… records of disbursements, receipts or cash balances. Bank accounts were not reconciled and reported to the … entered into the accounting records. Prepare and review bank reconciliations and monthly financial reports. Audit and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Rutland Fire District – Board Oversight (2017M-262)
… budget-to-actual reports and trial balances, or compare bank reconciliations with bank statements and canceled check images. The Board did not … year, including a periodic review of financial reports, bank statements and supporting documentation. Audit and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Town of Canaan – Board Oversight (2017M-183)
… over the Town’s financial activities were adequate for the period January 1, 2016 through December 31, 2016. Background The Town of Canaan is located in Columbia County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Tapestry Charter School – Procurement (2017M-203)
… of Audit The purpose of our audit was to determine whether School officials used a competitive process to procure goods … through July 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … three with flagged conditions, and the Department of Transportation was not always notified of red flags within …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… District controls over claims processing and inventories for the period July 1, 2014 through May 31, 2016. Background … The Port Washington Union Free School District is located in the Town of North Hempstead in Nassau County. The … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $146 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andPearl River Union Free School District – Competitive Procurement (2015M-363)
… internal controls over the District’s procurement process for the period July 1, 2014 through November 13, 2015. … The Pearl River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $63 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… district-based staff members who were not eligible for aid reimbursement because they were not shared by two or more …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalNanuet Union Free School District – Payroll (2015M-287)
… our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. Background … The Nanuet Union Free School District is located in the Town of Clarkstown in Rockland County. The District is … with approximately 2,280 students. Budgeted appropriations for the 2014–15 fiscal year were $66,490,022. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Millbrook Central School District – Claims Processing (2015M-48)
… was to examine the District’s claims auditing process for the period July 1, 2013 through November 19, 2014. … The Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year total approximately $27.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Johnsburg Central School District – Payroll (2014M-174)
… established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. … one school with approximately 340 students. Expenditures for the 2013-14 fiscal year totaled approximately $10 … consistently punch in or out to record times they reported for and left work. District officials did not review employee …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Hudson City School District – Grant Administration (2013M-324)
… to evaluate internal controls over grant administration for the period July 1, 2011 through May 6, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $41.5 million. … were not approved, not properly supported or not expended for legitimate grant purposes. Grant expenditures reported to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324The Academy Charter School – Board Oversight (2014M-295)
… The purpose of our audit was to examine School operations in relation to the approval of contracts and review of payments to service providers for the period July 1, 2012 through May 31, 2014. Background … kindergarten through grade six. Operating expenditures for the 2012-13 fiscal year totaled approximately $7.6 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… plan or sufficiently monitor the Project . As a result, total costs to complete the Project exceeded the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… use, access and loss. Key Findings BOCES officials did not establish adequate internal controls over network user … confidentially to officials, we found BOCES officials did not: Disable 20 unneeded nonstudent network user accounts … process to identify and follow up with employees who have not completed the required IT security awareness training. …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… needed, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we … services. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationVillage of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… water operations for the period June 1, 2012 through July 16, 2014. Background The Village of Franklinville is located … and leave time was not properly accrued or used. Only 27 percent of water produced by the Village’s water system …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262