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Cost-Saving Ideas: School District Auditing – Audit Committee
… assists and advises the board on issues relating to the district’s internal and external audits. Selecting the audit … committee You must select an audit committee unless your district has fewer than eight teachers. The committee must … knowledge in accounting, auditing, financial reporting and district finance. Candidates may include: a board member, a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeAccounts Payable Advisory No. 11
Business Units must not combine Citibank payments
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankVendor File Advisory No. 11
Selecting the Correct Vendor Location in SFS
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationNew Lebanon Central School District – Network User Accounts (2021M-30)
… Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … acceptable use policy (AUP) compliance. Monitor the use of the information technology (IT) resources. Provide IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Whitesville Central School District – Information Technology (2021M-22)
… ] Audit Objective Determine whether Whitesville Central School District (District) officials adequately secured … Determine whether Whitesville Central School District District officials adequately secured access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… THLDC officials cannot determine whether projects are meeting the intended purpose because the goals of the … the monitoring process can establish whether projects are meeting the intended purpose. THLDC officials disagreed with …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectWorcester 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-75Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… report - pdf] Audit Objective Determine whether the Fly Creek Fire District’s (District) non-payroll … Determine whether the Fly Creek Fire Districts District nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Downsville Central School District – Claims Auditing (2022M-134)
… the Downsville Central School District (District) Board of Education (Board) and District officials ensured claims … been paid. Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key … the Downsville Central School District District Board of Education Board and District officials ensured claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Village of Dering Harbor – Payroll (2020M-78)
… ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate … Determine whether the Village of Dering Harbor Village Board of Trustees Board developed adequate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Village of Little Valley – Capital Project Management (2020M-129)
… properly planned and sufficiently monitored the waste water treatment plant (WWTP) project. Key Findings The Board … properly planned and sufficiently monitored the waste water treatment plant WWTP project …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Groton Central School District – Cash Management (2020M-124)
… [ read complete report - pdf ] Audit Objective Determine whether … institution that offered higher interest rates. The Business Official did not: Develop and manage a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… pandemic, with the District‘s increased reliance on a remote learning environment and administrative operations, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Andes Joint Fire District – Financial Activities (2020M-158)
… New York State Town Law (Town Law) Section 176. Thirty debit card purchases totaling $4,680 were not audited and approved … monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Franklin-Treadwell Fire District – Disbursements (2021M-16)
… the Board did not always provide adequate oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly segregate … Provide additional oversight to mitigate the lack of segregation of duties. Establish written procedures over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Hauppauge Union Free School District – Leave Accruals (2022M-150)
Determine whether Hauppauge Union Free School District District officials properly accounted for employees leave accruals and accurately calculated payments for unused leave accruals
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… report – pdf] Audit Objective Determine whether the Lisbon Central School District (District) claimed all … audit school lisbon medicaid reimbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… and follow up with employees who have not completed the required IT security awareness training. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userVillage of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… transparently planned and monitored the pool capital project (Project). Key Findings The Board did not transparently plan or sufficiently monitor the Project . As a result, total costs to complete the Project … 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-204Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… Audit Objective Determine whether the Gouverneur Central School District (District) officials claimed all Medicaid … audit school district Gouverneur …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34