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Broadalbin-Perth Central School District – Online Banking (2020M-144)
… ] Audit Objective Determine whether the Broadalbin-Perth Central School District’s (District) Board and District … banking users. Sensitive information technology (IT) control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Masonville Fire District – Financial Activities (2020M-165)
… financial operations. Key Findings The Board did not provide adequate financial operations oversight. The Board did not: Review adequate supporting documentation for nine …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… Audit Objective Determine whether the Board ensured that Town officials did not have prohibited interests in Town contracts. Determine whether Town officials ensured that … did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Pulaski Academy and Central School District - Separation Payments (2020M-20)
… even though their individual employment agreements did not provide for such payments. Did not realize the former Superintendent was to reimburse the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts and … District officials need to improve internal controls over FFA cash receipts and disbursements. We found: District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomVillage of Delhi - Disbursements (2019M-204)
… Key Findings The Board and Village officials did not ensure disbursements were for proper purposes and … issued herself five checks totaling $5,100 that she was not entitled to. Employees received payment for medical …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Town of Day – Supervisor’s Records and Reports (2014M-225)
… cash balances, and revenues of more than $500,000 were not recorded in the accounting records or reported to the Board. Reconciled bank balances were not compared with recorded cash balances until after the end …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation (THLDC) Board of … the LDC’s response letter. … Determine whether the Town of Hempstead Local Development Corporation THLDC Board of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectPenn Yan Central School District – Network Access Controls (2021M-79)
… user accounts and six user accounts with unnecessary administrator permissions. Enter into a service level … and disable those that are unnecessary. Develop an SLA to address the District’s specific needs and expectations for IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… use, access and loss. Key Findings Officials did not establish adequate controls over the District’s user … against unauthorized use, access and loss. Officials did not: Establish written procedures for granting, changing or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… the 55 claims we reviewed were paid even though they were not properly supported at the time the claims were audited … ensuring billings were properly supported. The Board did not develop and adopt written policies and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Morristown Central School District – Information Technology (2021M-137)
… complete report - pdf ] Audit Objective Determine whether Morristown Central School District (District) officials … plan to initiate corrective action. … Determine whether Morristown Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane Central School District – Information Technology (2021M-84)
… - pdf ] Audit Objective Determine whether Haldane Central School District (District) officials adequately managed and … included generic and former employee accounts. Create secondary user accounts, for three network user accounts with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… access and/or loss. Key Findings District officials did not establish adequate controls over the District’s user … unauthorized use, access and/or loss. Officials did not: Monitor compliance with the District’s acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userTown of Ira – Financial Management (2014M-280)
… Board, includes a portion of the Village of Cato in its boundaries. Budgeted appropriations for 2014 totaled …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Northern Adirondack Central School District – Financial Condition (2020M-51)
… in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in … to about $1 million at the end of 2018-19. The Board has not adopted a multiyear financial plan or a plan to address …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51City of North Tonawanda - Financial Condition (2020M-90)
… officials agreed with our recommendations and indicated they planned to initiate corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) students enrolled in … two charter schools for 36 special education students by approximately $71,000 and may have overpaid for three …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Town of Rush – Board Oversight (2014M-193)
… approximately $2.6 million. Key Findings The Board did not audit claims prior to payment during fiscal years 2012 and 2013. The Board did not conduct an annual audit of the financial records of all …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193