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East Islip Public Library – Cash Receipts (2017M-223)

… properly collected, recorded and deposited cash receipts for the period July 1, 2015 through June 30, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $4 million. … Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate …

https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223

Columbia-Greene Community College – Information Technology (2017M-213)

… Purpose of Audit The purpose of our audit was to determine if College officials ensured that the College's … a breach notification policy. Five employees visited music streaming, social media and shopping websites which could expose the network to virus attacks or compromise systems and data. The College …

https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213

Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)

… Purpose of Audit The purpose of our audit was to examine the Library’s claims process for the period July … The Hillside Public Library of New Hyde Park (Library) is a school district public library is located in Nassau County. … reviewed and initialed the claims and then forwarded them to a Board-designated Trustee who audited all claims. The …

https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175

Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)

… Purpose of Audit The purpose of our audit was to determine whether the Board audited … 1, 2015 through March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in … Village of Massapequa Park Claims Audit and Leave Accruals 2017M193 …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193

Kenmore Housing Authority – Selected Financial Operations (2017M-157)

… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and credit/charge … Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. … for payment. The Board did not establish adequate controls to properly monitor the use of credit cards. Key …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157

Town of Lincklaen – Board Oversight (2017M-37)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town …

https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37

North Warren Central School District – Financial Condition Management (2017M-197)

… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017m

Holland Patent Central School District – Access to the Student Information System (2016M-326)

… period July 1, 2015 through July 31, 2016. Background The Holland Patent Central School District is located in the … Holland Patent Central School District Access to the Student …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-system

Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)

… Purpose of Audit The purpose of our audit was to determine whether District officials established a sufficient segregation of duties or compensating controls … dental and prescription claims on the District’s behalf to electronically withdraw funds from a District bank …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144

Dunkirk City School District – Financial Management (2017M-122)

… Purpose of Audit The purpose of our audit was to review the District’s financial … The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122

Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)

… Purpose of Audit The purpose of our audit was to determine whether departmental collections were adequately … pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections were not properly … at $16,779. Key Recommendations Maintain adequate records to account for collections at the pool and remit pool …

https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56

Greece Public Library – Information Technology (2017M-130)

… Purpose of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) … New York State Board of Regents in 1958, is governed by a seven-member Board of Trustees appointed by the Town’s … million. Key Findings The Board did not adopt any policies to protect its IT assets. The Board did not develop a …

https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130

Baldwin Union Free School District – Non-instructional Overtime (2017M-128)

… Purpose of Audit The purpose of our audit was to examine the District’s overtime for …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128

Riverhead Central School District – Vendor Master File (2017M-139)

… for Taxpayer Identification Number and Certification) on file for all vendors. Key Recommendations Develop and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139