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Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the three-year … and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Wainscott Common School District - Claims Auditing (2018M-240)
… whether the Board of Education (Board) adequately audited claims before payment and ensured that each was approved, for … that the Board, as a whole, performed a thorough audit of claims that not only ensured that claims were adequately supported, that the correct quantities …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… [read complete report - pdf] Audit Objective Determine whether City … Ice rink collections totaling $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days after being collected. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Remsen Central School District - Claims Audit Process (2019M-86)
… Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims … Determine whether the claims auditor audited and approved claims before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… (Supervisor) maintained adequate financial records and reports. Key Findings The Town’s financial records and reports were not adequate: The bookkeeper maintained two … were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented costeffective measures to control expenditures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
Chateaugay Fire Company Inc Financial Activities 2018M77
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Marcellus 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-66Town of Wappinger - Information Technology (2019M-220)
… the personal, private and sensitive information (PPSI) on Town servers was adequately protected from unauthorized … Determine whether Town officials ensured that the PPSI on Town servers was adequately protected from unauthorized …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Pulaski Academy and Central School District - Separation Payments (2020M-20)
… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with … counsel as to seeking recovery of payments identified in this report that are inconsistent with the individual …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… that Town officials did not have prohibited interests in Town contracts. Determine whether Town officials ensured … Key Findings A Board member had a prohibited interest in the contracts between the Town and his machining company. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… been referred to the Schoharie County District Attorney’s Office. Financial records maintained by the former …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Eastport-South Manor Central School District – Building Safety (2020M-18)
… collect leaked water. Create a corrective action plan to address the deficiency found in the 2015 building condition … survey. Key Recommendations Implement a detailed plan to address the current leaks in the HVAC system and the ongoing … years deemed necessary by the New York State Commissioner of Education (Commissioner) and needed repairs are completed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18The 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 … 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-80Town of Grand Island - Information Technology (2019M-34)
… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Design and implement procedures to monitor Internet usage for CUP compliance. Periodically …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Pelham - Information Technology (2019M-77)
… [read complete report - pdf] Audit Objective Determine whether the Town Board ensured … who routinely accessed personal, private and sensitive information. Town officials did not provide IT security … IT policies or procedures. Sensitive information technology (IT) control weaknesses were communicated …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Camden Central School District - Claims Audit Process (2019M-124)
… auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. The claims auditor did … claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Hyde Park Central School District - Fixed Assets (2019M-103)
… fixed assets with values that exceed the threshold carry a tag identifying them as District property. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… of Ausable Water District 2, Ausable Water District 3 and Ausable Sewer District 1 for the period January 1, 2014 … The Town of Ausable is located in Clinton County and has a population of approximately 3,150. The Town is … with the Town of Chesterfield, which bills, collects and enforces charges for the three districts. The Town of …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Town of East Hampton – Budget Review (B18-7-9)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9