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Lyndon Fire District – Disbursements (2022M-132)
… or establish adequate mitigating controls. Become familiar with the resources listed in Appendix C of this report for training opportunities. District officials agreed with our findings and indicated they would initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Kortright Rural Fire District – Financial Activities (2022M-51)
… complete report - pdf] Audit Objective Determine whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls … financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Town of Fishkill – Information Technology (2020M-153)
… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … Determine whether Town of Fishkill Town officials ensured the Towns Information …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153North 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-140Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… be solicited. Ensure that BOCES has written agreements with all professional service providers detailing the types … and compensation to be paid. BOCES officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalMaine-Endwell Central School District - Leave Records (2019M-40)
… Leave earned by employees was not always in accordance with collective bargaining agreements. Key Recommendations … leave accrual system. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Green Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Roosevelt Union Free School District - Information Technology (2019M-193)
… did not provide employees and officials with IT security awareness training. Key Recommendations Consider appointing a Chief … plan. Ensure that computer users receive IT security awareness training and follow up training when District IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Binghamton City School District – Information Technology (2019M-147)
… - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data from abuse or … IT control weaknesses were communicated confidentially to district officials. Key Recommendations Regularly review user … awareness training to personnel who use IT resources. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Suffern Central School District - Financial Condition (2019M-145)
… - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s general fund financial condition. Key Findings … by $13.4 million based on past settlement rates. The District does not have a comprehensive multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Eldred Central School District - Financial Condition (2018M-138)
… Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. As of June 30, 2017, the … the general fund over $100,000 that it may not be able to pay back. Key Recommendations Establish a multiyear financial plan that seeks to fund recurring expenditures with recurring revenues. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued and paid in … officials should review leave accrual records for full-time and part-time employees for compliance with applicable …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Village of Schoharie - Board Oversight (2018M-184)
… Clerk-Treasurer’s duties. Key Findings The Clerk-Treasurer and Deputy Clerk Treasurer perform all cash receipts and disbursements duties with little oversight from the … controls such as reviewing bank reconciliations and comparing canceled check images to the Board-approved …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Bay Shore Union Free School District - Procurement (2018M-212)
… prior approval, resulting in confirming purchase orders (POs). Key Recommendations District officials should: Follow … by the purchasing policy. Issue and have approval for POs prior to ordering goods and services. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Monsey Fire District – Board Oversight (2020M-62)
… For seven consecutive years, an annual update document (AUD), which is a required annual financial report, was not …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Edmeston Central School District - Fund Balance (2020M-1)
… 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $1.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Medina Central School District - Capital Projects (2019M-163)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed the 2016 capital project (Project). Key Findings The Board and District officials could have improved their management of the Project. We found: District officials did not always obtain competitive pricing …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Cuba-Rushford Central School District - Financial Management (2020M-7)
… an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Monticello Central School District - Fund Balance Management (2020M-2)
… Board and District officials properly managed the general fund’s fund balance. Key Findings The Board overestimated … 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance operations. The … and District officials properly managed the general funds fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2