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Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
Determine whether Potsdam Central School District District officials established adequate controls over network user accounts and developed an information technology IT contingency plan
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andTown of Marathon – Town Clerk (2022M-143)
… complete report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk did not record, deposit, remit or report …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… of District controls over the collection of retiree health insurance contributions for the period July 1, 2014 through … us he has not prepared a reconciliation of the estimated premiums to the actual amounts so that the estimated billings can be adjusted. Key Recommendations Segregate duties or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $201.8 million. Key Findings The … and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… is located in the Village of Cooperstown and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… list up-to-date when computers were deployed to various locations or when they were disposed of. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesEnroll in the Vendor Self-Service Portal
… Portal on the Statewide Financial System (SFS) to check the status of invoices, purchase orders and payments, … receiving purchase orders and payments electronically). When you received your NYS Vendor ID, you should have also … ID, contact the NYS business unit you are planning to do business with to request an ID. At the time you receive a …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or … action for missing equipment, and to immediately tag IT assets and record them in the inventory system. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetWest Genesee Central School District – Segregation of Duties (2016M-303)
… was to determine if the District’s controls over certain cash receipts were adequate for the period July 1, 2014 … has not established written policies or procedures for the cash receipts process at the District’s Business Office or for the Food Service Department. Key duties of cash handling, recordkeeping and reconciliation are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Dolgeville Central School District – Fuel Monitoring (2023M-175)
… or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether significant amounts of fuel are …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Town of Taylor – Financial Management (2016M-391)
… a population of approximately 525. The Town is governed by an elected Town Board composed of the Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… not: Develop and manage a comprehensive investment program or develop procedures for the operation of the investment … higher interest rates. Prepare monthly cash flow forecasts or ensure interest rate quotes were solicited to maximize …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… network user accounts (32 percent) were not needed or disabled. Most of these accounts should have been disabled … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkOlean City School District – Reserve Funds (2022M-187)
… $8 million held in seven of these reserves was reasonable or needed. In addition, the Board and District officials did not: Adopt a comprehensive written reserve fund policy or transparently fund reserves. Take appropriate action to … at levels higher than necessary for operations and/or need creates an undue burden on taxpayers and withholds …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… BOCES purposes. However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of inaccurate or improper payments occurring. We reviewed 1,790 claims, …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Section 8 of the State Finance Law requires the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness. … The claims auditor did not: Audit claims for accuracy or completeness. As a result, we identified discrepancies …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Seneca Falls Central School District – Procurement (2021M-201)
… bidding and quote thresholds lacked competition or documentation to support an exception from competition. … quotes. District officials did not competitively procure or document an exception from soliciting competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Town of Owego - Water Fund Operations (2021M-205)
… [read complete report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of … $70,000 of lost revenue for the Town. All 51 water bill adjustments reviewed, totaling $233,400, were not …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205