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Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… adequate controls to safeguard information contained in the network and financial system. Personal Internet use …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyTown of Rosendale – Financial Operations (2015M-38)
… Purpose of Audit The purpose of our audit was to review selected Town financial operations … to OSC, including more than $850,000 in fund balance variances. Monthly bank reconciliations were not performed. …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Kingston Housing Authority – Board Oversight (2020M-103)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Town of Ira – Financial Management (2014M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of approximately 2,200. … approximately $1.1 million. Key Findings The Board has not developed policies and procedures to govern budgeting …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Marcellus Central School District – Online Banking (2020M-66)
… whether District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further … require confirmations for all electronic transactions. The online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Village of Arkport – Water Fund Financial Operations (2020M-45)
… work. Ensure billings comply with the Water Usage Law (WUL). Village officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Village's response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) students enrolled in out-of-district programs were accurately calculated and properly … monitor out-of-district tuition billings or ensure the billed amounts were accurate and proper because they did …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Town of Hume – Financial Management (2014M-333)
… as of December 31, 2013. The Supervisor and the Board did not use prior years’ budget-versus-actual operating …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Sackets Harbor Central School District - Information Technology (2019M-208)
… use, access and loss. Key Findings District officials did not: Establish written procedures for password …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… complete report - pdf] Audit Objective Determine whether the Town Board: Adequately managed the Town’s financial … the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… [read complete report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School … Key Findings The Board: Failed to provide oversight of the charter management organization (Company). School … cash rewards credit cards. Key Recommendations Take a more active oversight role in School finances. Negotiate …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mVillage of Delhi - Disbursements (2019M-204)
… plus $500 to cover the Village’s insurance deductible with a one year conditional discharge. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Carmel - Procurement (2019M-179)
… services. The Town procured professional services from 16 providers with payments totaling $870,909 without …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Town of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s … Background The Town of Pierrepont, which is governed by a five-member Town Board, is located in St. Lawrence County …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Margaretville Central School District – Financial Management (2020M-46)
… report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key Findings The Board overestimated appropriations and appropriated approximately $1.4 million in fund balance … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Eastport-South Manor Central School District – Building Safety (2020M-18)
… Institute a comprehensive maintenance plan for all major building systems. Ensure that a visual building …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Town of Le Roy – Purchasing (2014M-106)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that claims were properly itemized and supported prior to payment and that those goods and services were procured in … None of the claims reviewed included documentation to show that Town officials followed the terms of the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… and sewer receivable control accounts were not reconciled to unpaid customer account balances. The Board did not review the water … our comment on an issue raised in the Village’s response letter. … Determine whether Village officials effectively …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Herricks Union Free School District – Overtime (2019M-127)
… officials properly approved and monitored overtime for custodial employees. Key Findings Did not preapprove and adequately monitor overtime for custodial employees. Paid overtime to 10 custodial … payments could have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127The Academy Charter School - Credit Card Expeditures (2019M-80)
… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the … approving payments. Ensure that credit card users include a list of officials in attendance for meal expenditures along with itemized …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80