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Dryden Central School District – Financial Condition (2013M-396)
… The District is located in Cortland, Tioga and Tompkins Counties and is governed by the Board of Education, comprised … unexpended surplus fund balance is in compliance with the Real Property Tax law statutory limits. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Chenango Valley Central School District – Budget Review (B4-14-8)
… District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Chenango Valley Central School … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The District’s proposed budget complies with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… policies and procedures for the extra-classroom activity fund. A faculty auditor had not been appointed to oversee the management of the activity fund. Cash receipts and disbursements lacked adequate … adequate policies and procedures for the activity fund. Appoint a faculty auditor to oversee the management of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomTown of Schaghticoke – Water Operations (2016M-390)
… the Board’s oversight of the Town’s water districts for the period January 1, 2015 through June 30, 2016. … operates seven water districts. Budgeted appropriations for 2016 totaled approximately $4.3 million. Key Findings … billing adjustment procedures that require Board approval for all adjustments, including written documentation of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… year totaled $54 million. Key Findings IWS personnel do not measure or verify the amount of liquid/slush waste …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Village of Hempstead – Budget Review (B7-14-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students … supported at the time the claims were audited and approved for payment. The claims auditor approved out-of-district … did not develop and adopt written policies and procedures for out-of-district tuition billings. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Morristown Central School District – Information Technology (2021M-137)
… access to the overall network. Perform periodic reviews of network user accounts to determine whether they were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… the Supervisor’s disbursements were proper and the Clerk’s cash receipts were properly billed, collected and deposited. … deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with limited … interest. Improve oversight of the Clerk’s water and sewer cash receipts and billing process. The Supervisor should: …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Pulaski Academy and Central School District - Separation Payments (2020M-20)
… - pdf] Audit Objective Assess whether separation payments to certain District officials were authorized and accurately … employment contracts. Key Findings District officials need to improve the separation payment procedures. We found … $24,989 for accrued unused vacation leave upon separation from the District based on past practice, even though their …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Town of Wappinger - Information Technology (2019M-220)
… (PPSI) on Town servers was adequately protected from unauthorized access, use and loss. Key Findings Town … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Monitor web and computer … recovery and PPSI, and communicate all adopted IT policies to Town officials, employees and the IT consultant. Town …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… of opinion and we were unable to determine whether all water, sewer and refuse receipts were deposited. The …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Unified Court System Bulletin No. UCS-20
… Purpose To explain the use of a new deduction code for USC long term care insurance Affected Employees Employees … System Effective Date September 15, 1999 Instructions for Submitting a Transaction Open the Gen Deduction CD (Agency) panel. Path Name - Start - Compensate Employees-Maintain Payroll Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-courtVillage of Perry – Water Accountability (2014M-31)
… of unbilled water in a timely manner. Ensure that all water services are metered and that meter readings are …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Hudson City School District – Information Technology (2020M-157)
… accounts were unneeded and included generic and former employee accounts. Sensitive IT control weaknesses were … use IT resources. Develop written procedures for managing system access. … Determine whether Hudson City School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Town of Morris – Board Oversight (2013M-75)
… 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. An elected … by comparing the check images to the Board-approved claim vouchers, or to payroll registers, to ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Glens Falls Housing Authority – Tenant Rents (2014M-370)
… Board of Commissioners, was established pursuant to New York State Public Housing Law to provide low rent housing … is securely locked. Ensure that receipts are issued for all tenant rents collected. … Glens Falls Housing Authority …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Town of Friendship – Justice Court Operations (2021M-15)
… reported fines and fees, they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Andes Joint Fire District – Financial Activities (2020M-158)
… and disbursements to ensure the Treasurer recorded all transactions accurately and timely. Comply with New York …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158City of Peekskill – Information Technology (2020M-164)
… report - pdf ] Audit Objective Determine whether City of Peekskill (City) officials ensured information technology … what constitutes appropriate and inappropriate use of IT resources was not enforced. Network User Accounts were … to initiate corrective action. … Determine whether City of Peekskill City officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164