Search
Bradford Central School District – Claims Auditor (2022M-157)
… the Bradford Central School District (District) claims auditor performed a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit because she did … to perform a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Carle Place Union Free School District – Network User Account Controls (2022M-121)
… specified period of inactivity. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsVillage of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s … July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau County. The … Village, which has a population of approximately 2,100, is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Town of Groton – Highway Department Asset Accountability (2022M-117)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an … approval for all disposals or dispose of Department assets in accordance with the Town’s capital asset policy. Sixteen …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to … Central School District is located in the Towns of Manchester, Hopewell and Farmington in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalMount Markham Central School District – Reserve Funds (2016M-73)
… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through January 5, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.4 … money is being set aside, the Board’s financial objectives for each reserve, optimal or targeted funding levels and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Great Neck Union Free School District – Fuel (2016M-82)
… if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $216 … million. Key Findings The Board did not adopt a policy for fuel inventory accountability and there were no written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82East Bloomfield Central School District – Online Banking (2016M-14)
… The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in Ontario County. The District, which operates two schools … Establish written online banking procedures as specified in Board policy. Designate one computer to be strictly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Eden Central School District – Payroll (2017M-11)
… seven-member Board of Education, operates three schools with approximately 1,400 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Saranac Central School District – Investment Program (2023M-89)
… audit period, the District had an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. … monthly cash flow forecasts to estimate funds available for investment. Key Recommendations Prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Tonawanda City School District - Procurement (2023M-108)
… a competitive process to procure goods and services. As a result, they did not comply with District policies or New …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control … accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student accounts, … Periodically review all enabled network user accounts for necessity and disable unnecessary network user accounts …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mWhite Plains City School District – Procurement of Professional Services (2014M-240)
… 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. … operates nine schools with approximately 7,060 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mTown of Enfield – Purchasing (2016M-377)
… our audit was to evaluate the Town’s purchasing practices for the period January 1, 2015 through August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a population of approximately … Town Board. The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Town of Schaghticoke – Water Operations (2016M-390)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water … approximately $4.3 million. Key Findings Duties related to billings, collections, deposits and recordkeeping were not … Key Recommendations Establish policies and procedures to provide guidance to employees involved in the billing and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Fishers Island Union Free School District – Website Transparency (2023M-28)
… transparent and comprehensive financial information. As a result, the community and other interested parties could not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… elected officials. Of the 45 total individuals we tested (26 selected employees and all 19 elected officials), six … employees and elected officials, and include five of the 16 individuals in our testing that did not complete the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… the Fire Department cancelled the annual SHP Training for all 131 of its uniformed personnel, including six of the 14 employees in our testing that did not complete the annual SHP Training. … B includes our comment on an issue that was raised in the City’s response letter. … audit statewide city niagara …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Lansing – Information Technology (2022M-66)
… adequate written IT policies for network user access, online banking and breach notification. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, it did not: Have sufficient controls or information to ensure all disbursements were appropriate and necessary. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversight