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Town of Waterloo – Financial Management (2022M-7)
… did not maintain accurate accounting records and reports. In addition, the Board did not: Implement adequate corrective …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Wynantskill Union Free School District – Purchasing (2022M-85)
… thresholds. Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were … and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Marathon – Town Clerk (2022M-143)
… report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and … monthly bank reconciliations and verify the accuracy of the financial records . As a result, the Clerk’s bank … balance was $6,251 more than it should have been as of April 21, 2022. Key Recommendations Maintain adequate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… established adequate controls over network user accounts and developed an information technology (IT) contingency plan. Key Findings District officials did not establish adequate controls over network user accounts and did not develop a written IT contingency plan. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andTown of Marathon – Claims Audit Process (2022M-124)
… $203,349: 68 claims totaling $116,411 were not audited by the Board as required. 50 claims totaling $120,992 did not …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… ensure claims were audited for accuracy and completeness. The District did not: Have proper documentation to support … required quotes for eight purchases totaling $106,212. The claims auditor did not: Audit claims for accuracy or … document compliance with competitive bidding statutes and the District’s purchasing policies and procedures. Obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Greenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … York State Education Department (SED) regulations. Five of the 12 recommended components of mental health that educators should know were not included …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District … to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
Determine whether the Livonia Central School District District used District resources to provide themental health component of the New York Safe Schools Against Violence in Education Act SAVE Acttraining requirement to staff
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkRye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District … to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newTown of Stony Creek – Supervisor's Records and Reports (2022M-32)
… maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … maintained. Provide bank statements or canceled checks to the Board and ensure cash accounts were independently … maintained accurate accounting records and reports to allow the Town Board Board to effectively manage the Towns …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Although the Treasurer’s financial records and reports we reviewed were accurate and financial transactions were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Grand Island Central School District - School District Website (S9-19-31)
… Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … multiyear financial plan to help residents see the impact of fiscal decisions over time. Ensure CAPs address responsibility and implementation dates of corrective action. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Saranac Central School District - School District Website (S9-19-30)
… a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Town of Caneadea – Fund Balance Management (2020M-145)
… recurring expenditures, and include realistic estimates of appropriated fund balance amounts. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Stafford Fire Department, Inc. - Financial Management (2023M-110)
Determine whether the Stafford Fire Departments Department Board and Treasurer properly managed the Departments finances
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Holland Patent Central School District – Fuel Inventory (2023M-141)
… completed 117 usage transactions during our test period by sharing Personal Identification Numbers (PINs) and/ or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Dolgeville Central School District – Fuel Monitoring (2023M-175)
… (23 percent) were not properly accounted for during our 50-day test period. Officials did not: Maintain perpetual inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175