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Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… We project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementPoughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… employees do not have a prohibitive conflict of interest in Town contracts. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Town of Wawarsing - Recreation Department Records (2019M-20)
… not maintain adequate documentation to determine if summer camp fees were accurate. Recreation reports to the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… 17, 2014. Background The Town of Blooming Grove is located in Orange County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Rocky Point Union Free School District – Overtime (2021M-80)
… to ensure that sufficient appropriations were available for overtime costs. Properly record all overtime costs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Village of Clifton Springs – Board Oversight (2014M-099)
… 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… [ read complete report - pdf ] Audit Objective Determine whether … Services (BOCES) officials established controls to ensure online banking transactions were appropriate and secure. Key … officials did not establish adequate controls to ensure online banking transactions were appropriate and secure. …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Briarcliff Manor Union Free School District - Procurement (2020M-173)
… District officials used a competitive process to procure the goods and services. While District officials initially … reviewed, they did not seek competition for three out of the six professional service providers in the past five years. Key Recommendation Ensure periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Hamilton Central School District – Procurement (2020M-168)
… for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did … for the purchase of goods and services not subject to competitive bidding, as required by the District’s … Periodically issue requests for proposals (RFPs) to solicit competition when seeking professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Determine whether the Cherry Valley-Springfield Central School District (District) officials effectively managed the … … Determine whether the Cherry ValleySpringfield Central School District District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… recording and disbursing funds. Key Findings The Board and District officials did not ensure procedures governing ECA … and ledgers for all receipts and disbursements. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mTown of Eagle – Wind Power Revenues (2014M-125)
… April 8, 2014. Background The Town of Eagle is located in Wyoming County and has approximately 1,200 residents. The … received from the renewal energy company are accurate and in accordance with applicable agreements. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Town of Cicero - Procurement (2020M-8)
… about $115,000. Key Recommendations Establish procedures to ensure that officials and employees follow competitive … Review and update the purchasing policy and procedures to ensure they include detailed guidance for procuring … findings and recommendations and indicated that they plan to take corrective action. … Determine whether goods and …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Newark Valley Fire District - Board Oversight (2020M-30)
… community hall rental process. Documentation of compliance with the procurement policy was incomplete. Although monthly … Treasurer did not file required annual update documents with the Office of the State Comptroller as of the end of our … hall rentals. Improve documentation of compliance with the procurement policy. Provide for an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Sauquoit Valley Central School District - Procurement (2019M-228)
… quotes as required by the procurement policy. Document all purchase decisions including the justification for using …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Town of Lyndon – Town Clerk’s Collections (2021M-117)
… report - pdf ] Audit Objective Determine whether the Town of Lyndon (Town) Clerk (Clerk) recorded, deposited, remitted … a timely manner. Collections totaling $7,050 or 49 percent of the collections recorded from January 1, 2020 through May … as required. The Board did not perform an annual audit of 2020 records, as required. Key Recommendations Deposit all …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Granville Central School District – Medicaid Reimbursements (2021M-90)
… services provided. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … eligible costs. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Town of North Castle – Cash Disbursement (2013M-32)
… 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board includes four Board … thereafter, with all reconciling items being resolved in a timely manner. … Town of North Castle Cash Disbursement …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Greene County - Information Technology (2020M-38)
… review and update routinely or when significant changes in the environment occur. Provide adequate cyber security …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38