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City of Middletown - Information Technology (2018M-235)
… and procedures to address acceptable computer use and online banking. Develop written procedures for managing …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… Of this amount, officials properly recaptured $97,020 from one company. Key Recommendations The Board should: Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectMargaretville Central School District – Fund Balance (2015M-55)
… towns in Delaware, Greene and Ulster counties and operates one school with approximately 380 students. The District is … but are not limited to, paying off debt, financing one-time expenditures and reducing property taxes. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Amityville Union Free School District – Payroll (2016M-155)
… clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Schenevus Central School District – Budgeting (2014M-123)
… of Audit The purpose of our audit was to review the Town’s financial condition for the period July 1, 2012 through … District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The … actual revenues and expenditures. Ensure that the District’s unexpended surplus fund balance is in compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Brighton Central School District – IT Asset Management (S9-22-6)
… $1,260 total could not be physically located. One copier (unknown cost) was not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… interest calculations. A “refund transaction” comprises one or more refunds dealt with in a single transaction, such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsX.4.C Contacts – X. Guide to Vendor/Customer Management
… the vendor. A vendor can have multiple contacts, but only one primary contact. When the vendor is created, the primary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsTown of Clifton Park – Information Technology (2020M-162)
… belonged to former employees who left Town employment one month to 15 years before our review. Have a written …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… $48,200 and disbursements totaled $57,600. Key Findings No one compared the bank statements and canceled check images to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Copiague Union Free School District – Check Signing (2015M-181)
… Findings The District’s check signature policy permits any one of the Board President, District Clerk or Treasurer to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Fulton – Justice Court Operations (2017M-6)
… 1,400. The Town, which maintains a Justice Court with one appointed Justice, is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Greenport Union Free School District – Financial Condition (2014M-203)
… five-member Board of Education. The District operates one school with approximately 645 students. Budgeted general …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… – pdf] Audit Objective Determine whether Fillmore Central School District (District) credit card and purchase card charges … corrective action. … Determine whether Fillmore Central School District District credit card and purchase card …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mBarker Central School District – Purchasing (2016M-208)
… of Somerset, Niagara County. The District, which operates one school with approximately 800 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Babylon Union Free School District – Financial Condition (2015M-323)
… and use of three of its four reserve funds, and one fund was overfunded. Key Recommendations Use the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Portville Central School District – Financial Condition (2013M-384)
… and Portville in Cattaraugus County. The District operates one school with approximately 1,000 students and is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384West Genesee Central School District – Segregation of Duties (2016M-303)
… recordkeeping and reconciliation are concentrated with one position, and there was no process in place for someone …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Town of Lake Luzerne – Procurement (2022M-95)
… totaling $144,155. Justify, authorize and/or document one emergency and three sole source purchases totaling …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95York Central School District – Network Access Controls (2022M-93)
… The District had 139 unneeded network user accounts and one account with unnecessary network administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93