Search

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… Board transparently planned and monitored the highway garage and salt shed capital project (Project). Key Findings … Project. As a result, total costs to complete the highway garage exceeded the maximum estimated costs by $372,318. The … used less expensive roof material on the highway garage. Ensure the required annual financial reports filed …

https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94

Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)

… supported, for appropriate purposes and approved prior to payment. Key Findings We reviewed 88 claims totaling … were for appropriate District purposes and audited prior to payment . However, the District needs to improve the claims audit process because not all claims …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149

Newark Valley Central School District – Procurement (2022M-60)

… District officials did not always seek competition for the purchase of goods and services not subject to competitive bidding. As … and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60

Fire Island Union Free School District – Claims Auditing (2023M-114)

… Fire Island Union Free School District (District) Board of Education (Board) properly audited claims before payment. … adequate guidance on performing its claims audit duties, of the 198 claims totaling $258,969 that we reviewed, 51 … $82,743 could not be properly audited due to one or more of the following: 17 claims totaling $59,992 contained 53 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114

Garrison Union Free School District – Information Technology (2023M-127)

… the network. 10 IT assets, including nine laptops and one printer, were not properly recorded in the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… segregated. Employees were allowed personal use of Town rentals at no charge, resulting in a loss of collectible Town … delete records in the financial system and from creating rentals for themselves. Town officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Central Square Central School District – Fund Balance (2022M-196)

… report – pdf] Audit Objective Determine whether Central Square Central School District (District) officials … audit central square school fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196

Charter School of Educational Excellence – Information Technology (2023M-174)

… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we … we found: School employees did not have guidance on how to properly identify and secure sensitive student … Ensure all access to sensitive student data is based on needs and job responsibilities. Develop a written IT …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Rye City School District – Payroll (2024M-2)

… [read complete report – pdf] Audit Objective Determine whether Rye City School …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

Determine whether Renaissance Academy Charter School of the Arts School officials ensured nonpayroll disbursements disbursements were properly reviewed and approved supported and for appropriate School purposes

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… were accurate. Officials also did not establish procedures to help ensure that calculations were accurate, reviewed or … estates of three former employees may have been entitled to separation payments totaling $23,937 that they did not … of insurance on file. We also found buyout payments made to 10 employees (33 percent) had calculation errors totaling …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)

… protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. Key Findings … protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. As a result, … protections by helping to ensure the accuracy of retail prices and weighing and measuring devices …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024

Village of Ocean Beach – Credit Card Usage (2022M-206)

… audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… changing user access. Periodically review user access for all nonstudent network user accounts and disable user …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… officials helped safeguard personal, private and sensitive information (PPSI) by developing controls and communicating … infection or PPSI exposure. In addition to sensitive information technology (IT) weaknesses that were communicated … including the Assistant Superintendent for Business Affairs (ASB), were not aware that they were expected to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!