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Penn Yan Central School District – Network Access Controls (2021M-79)
… (SLA) with the District’s Information Technology (IT) service provider to clearly identify the provider’s … and services to be provided. In addition, sensitive IT control weaknesses were communicated confidentially to … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Cornwall Central School District – Information Technology (2021M-83)
… updates to help prevent unauthorized use, access and loss. Key Findings District officials did not establish adequate … updates, were communicated confidentially to officials. Key Recommendations Develop written procedures for managing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Town of West Seneca – Purchasing (2015M-11)
… for 2014 totaled approximately $49.1 million. Key Findings The procurement policy does not reflect dollar … procurement policy’s requirements for obtaining quotes. Key Recommendations Annually review the procurement policy to …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Northville Public Library – Cash Disbursements (2015M-53)
… through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, Fulton … County, and serves approximately 3,000 residents. The Library is a school district public library governed by a nine-member Board of Trustees elected …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Town of Willing – Justice Court Operations (2014M-377)
… purpose of our audit was to evaluate the Town’s Justice Court operations for the period January 1, 2011 through … Board. The Town has one elected Justice who presides over Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Springport – Financial Management (2014M-329)
… Ratify and legalize the existing building reserve or transfer its money into other reserve funds with the same tax base to the extent permitted by …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… May 25, 2016. Background The Pocatello Fire District is a district corporation of the State, distinct and separate … of Wallkill, in Orange County. The District is governed by an elected five-member Board of Fire Commissioners. … totaled $311,583. Key Findings The Board did not develop a procurement policy or an investment policy. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsTown of Brasher – Spending of Casino Compact Money (2013M-131)
Town of Brasher Spending of Casino Compact Money 2013M131
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Schroeppel – Cash Disbursements (2014M-296)
… appropriations for 2014 were approximately $3 million. Key Findings Cash disbursement duties were not properly … accountant to audit, the Comptroller’s accounting records. Key Recommendations Review and modify the duties of the …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… The purpose of our audit was to determine whether the Library’s leave records were accurate and whether the Library used competitive methods to obtain good and services … July 31, 2013. Background The Bayport-Blue Point Public Library is an autonomous entity, chartered by the State Board …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mIslip Fire District – Capital Assets (2020M-3)
… assets have a tag affixed identifying them as District properties. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Village of Dering Harbor – Payroll (2020M-78)
… - pdf ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate controls over payroll … formal, written employment contracts to document terms of employment, job descriptions and responsibilities, work …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Town of Ulster – Fire Protection Services (2015M-177)
… Background The Town of Ulster is located in Ulster County and has a population of approximately 12,300. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… Trustees (Board) transparently planned and monitored the pool capital project (Project). Key Findings The Board did … audit village stamford pool capital project planning monitoring …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Worcester Central School District - Fund Balance Management (2022M-75)
Determine whether the Worcester Central School District District Board of Education Board and officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials effectively monitored Town … and securely stored, and there is proper documentation of take-home usage. Ensure take-home vehicle usage is … Determine whether Town of Hempstead Town officials effectively monitored Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Milford Central School District – Fund Balance Management (2022M-94)
… the Milford Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … manage fund balance in accordance with statute. As of June 30, 2021, surplus fund balance exceeded the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Village of Shortsville – Board Oversight (2015M-5)
… the Village’s financial operations and financial condition for the period June 1, 2013 through October 31, 2014. … of Shortsville is located in the Town of Manchester, Ontario County, and has a population of approximately 1,440. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … Determine whether KenmoreTown of Tonawanda Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andVillage of Cayuga Heights – Board Oversight (2014M-292)
… the 2014-15 fiscal year total approximately $6.2 million. Key Findings Accounting records are not reconciled to the … not comply with the procedures outlined in the policy. Key Recommendations Reconcile cash in a timely manner using a …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292