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Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mTown of Hempstead – Compensatory Time (2021M-64)
… (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance … comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Town of Stanford – Financial Management (2021M-130)
… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Marathon – Town Clerk (2022M-143)
… and accurate manner . As a result, the Board’s ability to effectively monitor financial operations was diminished . … documentation, including a cash book or duplicate receipts for all transactions. Did not prepare monthly bank … documentation and deposit, remit and report collections to the appropriate parties in a timely manner. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… As a result, the District had additional entry points for attackers to access and view personal, private and … unneeded. Key Recommendations Develop written procedures for managing and reviewing network user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andTown of Marathon – Claims Audit Process (2022M-124)
… complete report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Board (Board) properly audited claims prior to payment. Key Findings The Board was not properly auditing claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Village of Monticello – Records and Reports (2020M-104)
… accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real property tax … tax limit (CTL) forms and adopted budgets were not filed in a timely manner. AUDs were typically filed over 200 days …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… File the required annual financial report with OSC within 60 days after the close of the fiscal year. Maintain complete, …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Lyncourt Union Free School District – Information Technology (2020M-121)
… - pdf ] Audit Objective Determine whether Lyncourt Union Free School District (District) officials adequately managed … Determine whether Lyncourt Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Village of Red Hook – Information Technology (2020M-89)
… users with IT security awareness training, or develop a disaster recovery plan. Officials were unaware that … the IT consultant’s responsibilities and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Saranac Central School District - School District Website (S9-19-30)
… that was posted was limited in comprehensiveness. This prevents taxpayers and other interested parties from …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… Objective Determine whether the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity … Determine whether the RavenaCoeymansSelkirk Central School Districts District extraclassroom activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityTown of Marcy – Justice Court Operations (2020M-166)
… recordkeeping software to the most current and secure version. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… Officials made payment errors for 14 (45 percent) of 31 foster care students who were enrolled at other school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… officials did not: Develop and manage a comprehensive investment program or develop procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) investment policy. Invest available funds throughout the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementOlean City School District – Reserve Funds (2022M-187)
… reserves. Funding reserves at levels higher than necessary for operations and/or need creates an undue burden on …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… Key Recommendation Periodically review user access for all network user accounts and disable user accounts when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… in qualified opinions because records were not adequate to permit an audit. Key Recommendations Central treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomTown of Owego - Water Fund Operations (2021M-205)
… report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not provide adequate oversight of water fund operations. Specifically: 104 of 1,380 water … Determine whether Town of Owego Town officials provided adequate oversight of water …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… did not: Have proper documentation to support that a bus purchase totaling $121,928 was competitively bid. Obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216