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Valhalla Union Free School District – Network User Accounts (2022M-26)
… officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or … to help prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control … Review the written procedures the District has in place for the process to communicate employee change in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Elmont Union Free School District – Financial Condition (2017M-82)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through December 31, 2016. Background The Elmont Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Riverhead Central School District – Vendor Master File (2017M-139)
… is already included in the master file before creating a new entry and did not periodically review and update existing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139New Lebanon Central School District – Network User Accounts (2021M-30)
Determine whether New Lebanon Central School District (District) officials established adequate internal controls over network user accounts to prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-lebanon-central-2021-30.pdfEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… only paying for transportation for students that lived in the District. We requested documentation for 300 students. … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mAverill Park Central School District - Payroll (2018M-255)
Determine whether employee salaries and wages were accurately paid.
https://www.osc.ny.gov/files/local-government/audits/pdf/averill-park.pdfWest Islip Union Free School District – Payroll (2016M-78)
… 2015. Background The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The … operates seven schools with approximately 4,600 students, is governed by an elected seven-member Board of Education. … not control all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Town of Potter – Town Clerk (2020M-113)
… Clerk did not deposit intact (in the same amount and form as received) or record, report and remit all collections …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Cornwall Central School District – Financial Condition (2015M-148)
… District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of … Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $65,043,619 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesLake George Central School District – Internal Controls Over Payroll (2013M-122)
… of Audit The purpose of our audit was to determine if the District established effective internal controls over payroll for the period July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mStillwater Central School District – Payroll (2017M-104)
… they are entitled to. … Stillwater Central School District Payroll 2017M104 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Accounts Payable Advisory No. 8
… problems: SFS will not automatically prevent the payment of duplicate invoices. Vendors may not accurately credit the … the payment. Vendors may not see an accurate accounting of invoices and payments on e-Supplier. Vendors are not able … Agencies may have difficulty identifying overpayment of a single invoice to a vendor. Effective immediately, OSC …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherTown of North Salem - Agricultural Exemptions (2018M-194)
… Assessor (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed … Two of these exemptions lacked proper documentation and the remaining one was granted even though the 10-year …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Richfield Springs Central School District – Financial Condition (2014M-83)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through January 28, 2014. Background The Richfield Springs Central School District resides in two towns in Herkimer County and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Letchworth Central School District – Financial Management (2013M-332)
… of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2011 through October 2, 2013. Background The Letchworth Central School District (District) is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332DiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… growth across New York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 and was considerably lower than the 4.2 percent … economic regions of the state, with the sharpest decline being in the North Country, which saw a 2.5 percent drop. …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Franklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2013 through February 8, 2017. Background The Franklinville Central School District is located in the Towns of Farmersville, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… July 1, 2013 through October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in … the journal entries completed by the Business Manager. … Discovery Charter School Internal Controls Over Cash …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mGenesee Valley Central School District - Financial Management (2019M-231)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231