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Tuxedo Union Free School District – Financial Condition (2015M-360)
… budgets, not rely on one-time revenues, maintain reserves at reasonable levels and use realistic revenue projections. …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing procedures for the … drive. While the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk … Key Recommendations Amend the authorized signature policy to require the Treasurer to maintain custody of his signature …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Lansing Central School District – Financial Management (2015M-256)
… County. The District, which operates three schools with approximately 1,200 students, is governed by an elected … Ensure that the amount of unassigned fund balance complies with statutory limits and reduce the amount of surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… County. The District, which operates two schools with approximately 690 students, is governed by an elected … Establish procedures to monitor and enforce compliance with the revised purchasing regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesSpencer-Van Etten Central School District – Financial Condition (2014M-233)
… seven-member Board of Education, operates three schools with approximately 960 students. Budgeted appropriations for … $20.5 million. Key Findings The Board has adopted budgets with reasonable estimates and has set aside sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Village of Sagaponack – Claims Processing (2017M-124)
… Village’s procurement policy to obtain goods and services at competitive prices. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Genesee – Disbursements (2016M-433)
… nor the accountant prepared and provided the Board with monthly bank reconciliations. Key Recommendations Enter into a written agreement with the Town's bank to indicate the manner in which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Ulster – Town Assessor (2016M-361)
… by a five-member Town Board, which appoints the Town Tax Assessor. Budgeted appropriations for 2016 totaled approximately $15.9 million. Key Findings The Tax Assessor did not properly grant and monitor property tax exemptions. The Tax Assessor did not file Transfer of Exempt Real Property forms …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Maine – Justice Court Operations (2016M-358)
… controls over the Justice Court’s financial activity for the period January 1, 2015 through August 5, 2016. … Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure … log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358North Salem Central School District – Network User Accounts (2022M-140)
… accounts, and ensure that employees implement and comply with the procedures. Maintain a list of authorized user … unneeded network user accounts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Contract Advisory No. 32
… Subject: Updates to Appendix A - Standard Clauses for New York State Contracts Guidance: Changes have been made to Appendix A, Standard Clauses for New York State Contracts. The following updates have been … List. Minor editorial revisions and updates. All new contracts and amendments initiated after 9/1/2023 must …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixKortright Rural Fire District – Financial Activities (2022M-51)
… the Treasurer’s records. Seek competition for heating oil; had officials worked with the New York State Office of … have saved $2,805, 21 percent of the District’s heating oil cost. Key Recommendations l Periodically review bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… records. In addition, sensitive information technology (IT) control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… Time On-call time (unless called out) Attending campaign events Attending a political party rally/candidate forum Board and committee meetings for …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesCity of Norwich - Emergency Medical Services Billing (2019M-112)
… whether City officials effectively managed emergency medical services (EMS) billing. Key Findings The EMS … bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents totaling … rate of collection. No one reconciles the billings to the medical services provided. The EMS Department had 903 …
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)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District officials … with the District’s policies related to personal use of IT assets. Provide periodic IT security awareness training … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
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)
… necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive multiyear financial plan. District officials disagreed with certain aspects of our findings and recommendations, but …
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)
… and District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not regularly review … and District officials adequately safeguarded data from abuse or loss …
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)
… provide employees and officials with IT security awareness training. Key Recommendations Consider appointing a Chief … Ensure that computer users receive IT security awareness training and follow up training when District IT policies are updated. District …
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)
… provided an advance of $15,000 of separation pay to the former Business Manager. Key Recommendations Provide … of separation payments. Discuss the separation overpayment to the former Business Manager with the District’s legal counsel and take appropriate action to recover funds. Discontinue paying separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55