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North Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … Review all reserves and determine if the amounts are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… July 1, 2014 through May 31, 2016. Background The Port Washington Union Free School District is located in the Town … Port Washington Union Free School District Claims Processing and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andMount Markham Central School District – Reserve Funds (2016M-73)
… purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through January 5, 2016. … The Board did not maintain some of the District’s reserve funds at reasonable levels. Key Recommendations Establish a … or targeted funding levels and conditions under which funds will be used. Review all reserves and determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
ManchesterShortsville Central School District Procurement of Professional Services 2016M157
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalMorristown Central School District – Information Technology (2021M-137)
… complete report - pdf ] Audit Objective Determine whether Morristown Central School District (District) officials … 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-137Ulster County Probation Department – Restitution Payments (S9-20-8)
… the court when a probationer violated the court order. 16 of 29 restitution orders reviewed had uncollected restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of … Determine whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Arkport Central School District – Network Access Controls (2021M-162)
… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. District officials did … accounts and permissions. The District had 92 unneeded network user accounts and nine user accounts with unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… The Purchasing Agent could not provide documentation to support efforts were made to obtain the best price. None of the 10 professional service …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesOtego-Unadilla Central School District – Information Technology (2021M-178)
… any unnecessary network user accounts as soon as they are no longer needed. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Shenendehowa Central School District – Longevity Payments (2023M-165)
… As a result, 26 employees were underpaid a total of $9,214 in longevity for separations payments during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… Implement controls to safeguard the Treasurer’s signature on disbursement checks and monitor the third-party online …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if … and reported and that Company money was safeguarded for the period January 1, 2013 through July 10, 2014. Background … records. Audit claims and ensure that approved claims are listed in the official proceedings of the Board. Develop …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Board did not complete, or contract with an independent account to complete, an annual audit of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which is governed by an elected … Pulteney Fire District No 2 Misappropriation of Funds 2014M308 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… and Department money was safeguarded for the period January 1, 2014 through January 31, 2015. Background The Clifton Park Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mYork Fire Department – Controls Over Financial Activities (2014M-112)
… financial report to the members. The Board did not review or approve bills before they were paid. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… 2013 totaled $82,380. Key Findings The Treasurer’s duties are not adequately segregated and the Board does not provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial