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Medina Central School District - Capital Projects (2019M-163)
… approve change orders. Include all itemized Project costs in monthly financial reports to the Board. District officials … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Monticello Central School District - Fund Balance Management (2020M-2)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Town of Yorktown - Information Technology (2020M-16)
… officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Town of Fishkill – Information Technology (2020M-153)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… The governing board must review each entry listed on an official’s record of activities (ROA) to determine … month. Below are examples of activities that may appear on an ROA. If you have questions about whether a task is … in partnership with the municipality Inappropriate Time On-call time (unless called out) Attending campaign events …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesCity of Norwich - Emergency Medical Services Billing (2019M-112)
… services provided are billed appropriately in accordance with the adopted rate schedule. Routinely reconcile billings … bill for unserviceable incidents. City officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Honeoye Central School District - Information Technology (2019M-9)
… not provide IT security awareness training for employees. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Suffern Central School District - Financial Condition (2019M-145)
Determine whether the Board and District officials effectively managed the Districts general fund financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Binghamton City School District – Information Technology (2019M-147)
… Ensure there is an adequate contract and separate SLA with SCRIC for IT services provided. Provide periodic IT … who use IT resources. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Roosevelt Union Free School District - Information Technology (2019M-193)
… IT Department did not provide employees and officials with IT security awareness training. Key Recommendations … IT policies are updated. District officials disagreed with certain findings in our report. Our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Green Island Union Free School District - Separation Payments (2019M-55)
… the separation overpayment to the former Business Manager with the District’s legal counsel and take appropriate action … in Appendix A, District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Town of Jefferson – Selected Financial Operations (2014M-332)
… July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 … the new Supervisor therefore hired a bookkeeping company in February 2014 to maintain the Town’s financial records. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Monsey Fire District – Board Oversight (2020M-62)
… adequate oversight to ensure District financial records and reports were prepared, filed and/or audited. Key Findings … consecutive years, an annual update document (AUD), which is a required annual financial report, was not properly … the length of service awards program (LOSAP) that started in 1990 was never audited. Key Recommendations Ensure AUDs …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… generic or shared user accounts and five user accounts with unnecessary administrator permissions. Maintain hardware … computer hardware and software. District officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Maine-Endwell Central School District - Leave Records (2019M-40)
Determine whether District officials maintained accurate and supported employee leave accrual records
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… the effectiveness of the billed receivable process for the period July 1, 2014 through August 25, 2015. … approximately 104,000 students. Budgeted appropriations for the 2015-16 fiscal year total approximately $153.5 … Key Findings The Board did not adopt a formal policy for effectively monitoring accounts receivable and ensuring …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesUniondale Union Free School District – Procurement (2016M-195)
… The Uniondale Union Free School District is located in the Town Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Tuxedo Union Free School District – Financial Condition (2015M-360)
… reported cash balances were overstated and reserve fund money was commingled with other funds. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Miller Place Union Free School District – Check Signing (2017M-76)
… flash drive. While the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk does not have her own signature flash drive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… million. Key Findings The procurement policy’s regulations do not provide guidance or requirements for seeking …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-services