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Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 … 14 percent of employees tested did not complete the annual SHP Training. Additionally, over 30 seasonal workers were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Germantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Village of Muttontown - Board Oversight (2018M-251)
… periodically seek competition for those services. Comply with New York State Village Law, Section 5-506 (Village Law) … required by law. Village officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Village of Canastota - Board Oversight (2018M-256)
… Clerk-Treasurer’s work, audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Town of Wawarsing - Recreation Department Records (2019M-20)
… Audit Objective Determine whether the Recreation Director maintained timely, complete and accurate accounting records … Department all documentation supporting program fees are maintained, and provide the Board with accurate reports. … Determine whether the Recreation Director maintained timely complete and accurate accounting records …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… whether Town officials used a competitive process to procure highway goods and services and complied with statutes related to conflicts of interest. Key Findings The Highway … list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases are …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… written procedures. Adequately track garbage disposal sticker and compost pass inventories and ensure that sales …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityHadley-Luzerne Central School District - Financial Management (2018M-103)
… plan for reserves is prepared and submitted in accordance with District policy. Officials generally agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Niagara Charter School - Information Technology (2018M-172)
… on three computers. PPSI was not classified and monitored to ensure protection from unauthorized access. In addition, … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Provide IT cybersecurity awareness training to employees who use IT assets and periodically monitor their …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Ausable Valley Central School District - Claims Auditing (2018M-190)
… and approved. Audit and approve claims before payment in accordance with New York State Education Law, Section 1724 … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… balance. Ensure that unrestricted fund balance complies with the statutory limit. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementWestfield Academy and Central School District - Financial Management (2018M-67)
… whether District officials properly managed fund balance and reserves. Key Findings Unrestricted fund balance exceeded … appropriated fund balance not needed to fund operations and overestimated appropriations by a total of approximately … The Board did not adopt an adequate reserve fund policy and three reserves with balances totaling more than $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mElba Central School District - Financial Management (2018M-96)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to pay $860,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Greene County - Information Technology (2020M-38)
… Key Findings County Legislators did not monitor compliance with the County’s acceptable use policy, and did not adopt IT … IT personnel and County employees. County officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Town of Brandon - Financial Condition (2019M-239)
… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January … resulting in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… whether the Board and District officials properly managed fund balance. Key Findings The Board and District officials … and annually appropriated an average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled approximately $5 million and was 9 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… and capital plans. Key Recommendations Adopt budgets with realistic estimates of appropriations and financing … fund balance policy. Village officials generally disagreed with our findings and recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… transfer these funds to a special revenue fund. Consult with legal counsel on the appropriate action regarding the … the capital reserve. District officials generally agreed with our findings and recommendations and indicated that they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andNortheastern Clinton Central School District – Transportation State Aid (2024M-47)
… Manager (Business Manager) promptly filed accurate aid applications with the State Education Department (SED), and … established procedures to ensure transportation aid applications were accurately filed, the District’s aid may … procedures for preparing and submitting transportation aid applications. Monitor the Business Manager’s work to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… filed accurate and timely annual financial reports with our office for the period January 1, 2012 through … revenues and expenditures. Key Recommendation File the AUD with OSC within 60 days after the close of the fiscal year or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12