Search
Harborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020. 64 … Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020 as required …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newVillage of Spring Valley – Financial Activities and Information Technology (2012M-180)
… over the Village’s information technology (IT) system for the period June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, … The Mayor and the Board of Trustees are responsible for the overall management of the Village. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Town of Caneadea – Fund Balance Management (2020M-145)
… [ read complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed fund balances. Key Findings The Board did not effectively manage fund balance and spent down fund balance by $427,000 or 71 …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Town of Hempstead – Compensatory Time (2021M-64)
… (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance … Appendix B includes our comments on the issues raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Town of Phelps – Financial Management (2015M-70)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management practices for the … adequate policies and procedures or financial plans to govern budgeting practices. Although the District has four … Recommendations Establish written policies and procedures to govern the budgeting process. Develop formal plans for …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Library is a municipal public library that received its charter from the State in 1893. The Library is located in the … for the Library’s collection and disbursement of donated funds. The Treasurer has not maintained a detailed accounting … internal controls over the collection and use of donated funds. Ensure that receipts of donations are recorded with …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Knox – Town Clerk (2020M-72)
… records and reports. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Oneida City School District – Information Technology (2020M-80)
… to assets and data. Some District computers were used for personal activity, increasing the likelihood of the … was not made available to us or the Board of Education for review and approval. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Acceptable Time and Attendance Systems – Legacy Reporting
… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also … not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsTown of Hounsfield - Claims Auditing (2019M-215)
… purposes and properly audited and approved prior to payment. Key Findings The Board did not audit claims before approving payments. Of 166 claim … in claims (16 percent) that were either not presented to the Board or improperly paid prior to Board approval. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Town of Bennington - Financial Management (2019M-249)
… multiyear financial and capital plans and planning for and using fund balance. Key Findings Overall the Board … its financial management. It did not appropriately budget for certain expenditures and did not properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Village of Maybrook – Financial Condition (2020M-54)
… complete report - pdf ] Audit Objective Determine whether the Board and Village officials appropriately managed the Village’s financial condition. Key Findings The Board did not adequately manage the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… activities were properly recorded and reported and that money was safeguarded. Key Findings The bylaws provided … activities were properly recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesTown of Milford – Justice Court Operations (2014M-279)
… internal controls over the Court’s financial activity for the period January 1, 2013 through July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. … by an elected five-member Town Board, which is responsible for the general oversight of the Town’s financial activities, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… that goods and services were accurately paid and purchased in accordance with the District’s procurement policy and … than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… financial activities were properly authorized, recorded and reported and that money was safeguarded. Key Findings The … and two Board members did not publicly disclose, in writing, their deemed interests in contracts totaling $91,106 with the Company. Company officials did not ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Margaretville Central School District – Fund Balance (2015M-55)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2013 … October 20, 2014. Background The Margaretville Central School District serves eight towns in Delaware, Greene and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Kings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over its fuel inventory … accountability and there were no written procedures to provide guidance to employees. Officials did not reconcile fuel pump readings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282