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Uniondale Union Free School District – Procurement (2016M-195)
… on the invoices matched the contracts or cooperative bids. Not all purchases were made with preapproved purchase … and services from government contracts or cooperative bids. Ensure that purchases are not made until the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Rochester Career Mentoring Charter School – Procurement (2016M-406)
Rochester Career Mentoring Charter School Procurement 2016M406
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016. … Board of Cooperative Educational Services (BOCES) is a public entity serving 17 component school districts with … Key Recommendations Ensure that fixed asset records are accurate and up to date and that all fixed assets can be …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… (District) officials claimed Medicaid reimbursements to which the District was entitled. Key Findings District … submit claims for all Medicaid-eligible services provided to Medicaid-eligible students and did not correct and … claims. The District also lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… operations to ensure that assets were safeguarded for the period January 1, 2014 through April 27, 2015. … reconciliations, but did not present them to the Board for review. The Board did not complete an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations … The Treasurer did not submit an annual financial report to the Board and has not filed an annual financial report … should submit an annual report of financial activity to the Board and should complete and file the delinquent …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… Fire Department is a volunteer organization located in the Town of Conesus in Livingston County. The Department, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Town of Junius – Supervisor’s Records and Reports (2017M-168)
… July 21, 2017. Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Greenlawn Water District – Accounting Records (2015M-231)
… to examine the District’s accounting records and reports for the period January 1, 2014 through February 28, 2015. … elected three-member Board of Commissioners. Expenditures for 2014 totaled approximately $5.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Town of Corinth – Claims Auditing (2017M-102)
… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately … not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a deliberate … Adopt a resolution allowing certain claims to be paid in advance of audit. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Village of Silver Springs – Water Accountability and Billing (2015M-139)
… 1, 2013 through April 6, 2015. Background The Village of Silver Springs is located in the Town of Gainseville, Wyoming … Village of Silver Springs Water Accountability and Billing 2015M139 …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139City of Norwich – Information Technology (2012M-254)
… Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Town of Virgil – Board Oversight (2015M-40)
… November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted appropriations … The Board did not ensure that adequate controls were in place over the billing and collecting of water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… 1, 2012 through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau … Lakeview Public Library Tuition Reimbursement and Procurement 2014M104 …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… water district billing, collecting and recordkeeping were not adequately segregated. The Board did not approve customer account adjustments. The Board did not perform an annual audit of the clerk’s records and …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… 1, 2015 through March 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is … Vischer Ferry Volunteer Fire Company Cash Disbursements 2016M245 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mRoosevelt Union Free School District - Information Technology (2019M-193)
… District officials disagreed with certain findings in our report. Our comments on issues raised in the District’s response are included in Appendix B. …
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)
… data from abuse or loss. Key Findings Officials do not regularly review network user accounts and disable … Central Regional Information Center (SCRIC). Officials do not provide periodic IT security awareness training to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Charlotte Valley Central School District - Information Technology (2019M-27)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt and monitor … PPSI. Provide periodic IT security awareness training to personnel who use IT resources. District officials … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Suffolk County Community College - Information Technology (2018M-130)
… website, financial and student information system and online banking from unauthorized access and misuse. Key Findings The College has: 824 network … Enforce written policy for managing network and system access. Ensure employees receive relevant cybersecurity …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130