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Susquehanna Valley Central School District – Information Technology (2020M-95)
… information technology (IT) controls over user access to protect against unauthorized use, access and loss. Key … did not establish adequate IT controls over user access to protect against unauthorized use, access and loss. … network user accounts. Maintain accurate, complete and up-to-date hardware and software inventory. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mTown of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… whether the Board ensured that Town officials did not have prohibited interests in Town contracts. Determine …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Village of Palmyra - Justice Court Operations (2019M-202)
… Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s … as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… that Town officials did not have prohibited interests in Town contracts. Key Findings The Board has not adequately … the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a … capital plans. A Board member had a prohibited interest in Town contracts totaling approximately $782,100. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… our findings and recommendations and indicated that they have initiated, or planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Carmel - Procurement (2019M-179)
… Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML). Key … Key Recommendations Revise the procurement policy to provide a clear method for procuring professional … Town officials procured goods and services according to the purchasing policy and General Municipal Law GML …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… 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/2020/05/08/commack-union-free-school-district-information-technology-assetsTown of Pierrepont – Fiscal Stress (2014M-314)
… for the highway fund. Key Findings The Board did not have a policy that establishes a reasonable amount of …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Eastport-South Manor Central School District – Building Safety (2020M-18)
… Ensure that a visual building inspection is performed in any years deemed necessary by the New York State Commissioner … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls over cash … concerning the collection of cash and Town officials have not provided written procedures for Department employees to follow when collecting fees for recreational programs. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Hyde Park Central School District - Fixed Assets (2019M-103)
… that fixed assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive policy for identifying and recording fixed assets. District … duties. Fixed assets were not tagged as District property for seven items valued at $42,669, out of 30 assets that we …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Buffalo City School District - Charter School Tuition Billing (2019M-122)
… agreed with our recommendations and indicated that they have initiated, or planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Camden Central School District - Claims Audit Process (2019M-124)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … were generally supported by adequate documentation and for proper purposes. However, 45 claims totaling $471,138 … the claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Town of Pelham - Information Technology (2019M-77)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Lloyd - Financial Condition (2019M-108)
… Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108The Academy Charter School - Credit Card Expeditures (2019M-80)
… agreed with our recommendations and indicated they have taken, or planned to take, corrective action. … …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Town of Saranac - Cash Management (2019M-32)
… minimized. Had the Supervisor invested available funds in a financial institution with higher available interest … Key Recommendations Periodically request proposals for banking services from multiple financial institutions to … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Richfield Springs Central School District - Fixed Assets (2019M-140)
… were not recorded in the master inventory list, 12 did not have asset tags and four had the incorrect asset tag numbers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Remsen Central School District - Claims Audit Process (2019M-86)
… 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/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… appropriately documented and claimed, the District could have realized potential revenues totaling $40,610. Service … reimbursement. Review all unclaimed services and submit any eligible claims for reimbursement. Ensure providers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149