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Groton Central School District – Cash Management (2020M-124)
… earned another $367,963 if officials invested available funds in a financial institution that offered higher interest … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within legal limits, to maximize interest …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … January 1, 2014 through May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a … The purpose of our audit was to determine if the Supervisor properly …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Village of Dering Harbor – Payroll (2020M-78)
… The Board approved reimbursements to employees for medical benefits claims without ensuring they had … Establish formal, written employment contracts with employees. Require employees to maintain detailed time … Perform a thorough audit of claims to ensure payments for employee benefits have adequate supporting documentation. …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Town of Ulster – Fire Protection Services (2015M-177)
… March 31, 2015. Background The Town of Ulster is located in Ulster County and has a population of approximately 12,300. The Town is … The Board does not have a current written contract with one of the fire companies to provide fire protection …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… transparently planned and monitored the pool capital project (Project). Key Findings The Board did not transparently plan or sufficiently monitor the Project . As a result, total costs to complete the Project … audit village stamford pool capital project planning monitoring …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Worcester Central School District - Fund Balance Management (2022M-75)
… the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund … appropriations from 2016-17 through 2020-21 by an average of $943,000, or 8 percent. District officials budgeted for … surpluses totaling $1.2 million, an operational shift of $5.9 million. The District’s surplus fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Village of Cayuga Heights – Board Oversight (2014M-292)
… The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… complete report - pdf] Audit Objective Determine whether the Fly Creek Fire District’s (District) non-payroll … Determine whether the Fly Creek Fire Districts District nonpayroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2010 through May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a … Village of South Glens Falls Financial Condition and Budgeting …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Whitesville Central School District – Information Technology (2021M-22)
… policies or procedures to monitor shared accounts or for adding, modifying or disabling user permissions to the … and information systems. Establish a written agreement with the Erie 1 Board of Cooperative Educational Services … user permissions policy and establish written procedures for adding, modifying and disabling user permissions and for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22New Lebanon Central School District – Network User Accounts (2021M-30)
… Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … acceptable use policy (AUP) compliance. Monitor the use of the information technology (IT) resources. Provide IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Sayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position … is a school district public library located in the Town of Islip, Suffolk County. The Library, which received its …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Franklin-Treadwell Fire District – Disbursements (2021M-16)
… the Board did not always provide adequate oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly segregate … Provide additional oversight to mitigate the lack of segregation of duties. Establish written procedures over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Andes Joint Fire District – Financial Activities (2020M-158)
… cash receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish adequate … better monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… confidentially to officials. Due to the COVID-19 pandemic, with the District‘s increased reliance on a remote learning … and administrative operations, protecting IT assets is critical. Key Recommendations Adopt and enforce … that are unnecessary. District officials generally agreed with our recommendations and indicated they would implement …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Downsville Central School District – Claims Auditing (2022M-134)
… [read complete report – pdf] Audit Objective Determine whether the … previously been paid. Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Weedsport Central School District – Payroll (2021M-179)
… documentation. The payroll clerk was not provided with supporting documentation for an administrator’s employment agreement. The … Recommendations Provide adequate supporting documentation for payroll processing. Assign personnel and payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179South Mountain Hickory Common School District – Financial Management (2022M-49)
… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) Trustee … Determine whether the South Mountain Hickory Common School District District Trustee and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mCoeymans Hollow Fire District – Board Oversight (2021M-211)
… whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate … whether Coeymans Hollow Fire District District Board of Fire Commissioners Board ensured it had an adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Marcellus Central School District – Online Banking (2020M-66)
… and secure. Key Findings Officials segregated the duties of employees responsible for online banking transactions, but … computer was not always used for online banking and none of the employees involved in online banking received Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66