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Town of Boylston – Procurement (2021M-56)
… methods, or maintain supporting documentation to show they used competitive methods, to obtain purchases … services. Maintain appropriate supporting documentation to show information gathered and conclusions reached to support …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… received. Ensure annual financial reports were filed on time. The 2017, 2018 and 2019 annual financial reports …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringThree Village Central School District – Financial Operations (2021M-141)
… banking policy or adequate bank transfers or electronic payment procedures. Segregate the Treasurer’s duties or … to the claims auditor for review and approval prior to payment. At least $37.9 million in claims were not reviewed or approved, as required, prior to payment. Ensure $43 million in claims are processed through …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… report - pdf ] Audit Objective Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and … Determine whether the Slate Hill Fire Districts District Board ensured that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Putnam Valley Central School District – Information Technology (2021M-154)
… use, access and loss. Officials did not adopt a password security policy or manage the use of administrative … in operations. Officials did not: Adopt an adequate password security policy to address password requirements. Create secondary user accounts for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Hempstead – Budgeting (2021M-169)
… levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, over the four-year audit … for the six major funds reviewed. Town officials failed to monitor the annual budget timely, resulting in the Board … the year and make necessary budget amendments prior to a budget line becoming over expended. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169City of Dunkirk – Billing Enforcement (2020M-117)
… have been charged. If City officials had implemented shut-off procedures in accordance with the Code, the City …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Copiague Fire District – Procurement (2020M-114)
… providers and ensured that no conflict of interest existed in the procurement process. Key Findings District officials … and maintain adequate supporting documentation. Disclose, in writing, any interest in contracts. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Mineola Union Free School District – Financial Condition Management (2021M-44)
… pdf ] Audit Objective Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) … Determine whether the Mineola Union Free School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… action. Appendix B includes our comments on issues raised in the Corporation’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mNorth Syracuse Central School District – Professional Services (2022M-34)
Determine whether North Syracuse Central School District District officials sought competition for the procurement of professional services and entered into written agreements with service providers
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… adequate controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices … as establishing a District-wide data classification matrix and inventorying PPSI in their possession, to help ensure the … safeguarded. Key Recommendations District officials and IT staff should: Develop comprehensive written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andLyons Central School District – Payroll 2022M-71
… (District) officials ensured the District accurately paid employees’ salaries and wages. Key Findings District … did not ensure employees’ salaries and wages were always paid accurately. As a result: Two employees were paid rates inconsistent with Board authorized rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Norfolk Fire District – Board Oversight (2022M-109)
… claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109York Central School District – Financial Management (2022M-96)
… whether the York Central School District (District) Board of Education (Board) and District officials effectively … officials did not effectively manage fund balance. As of June 30, 2021: The recalculated surplus fund balance … whether the York Central School District District Board of Education Board and District officials effectively managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Baldwinsville Central School District – Fuel Inventory (2022M-106)
… inventory records and periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage … from loss and misuse. District officials generally agreed with our recommendations and indicated they took corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… and deposited. Ensure that the Treasurer and Financial Secretary performed bank reconciliations for Company … are for proper Company purposes. Ensure that the Financial Secretary maintains adequate cash receipts records and the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, officials: Did not establish written Medicaid … and retained for all such encounters. Except as specified in Appendix A, officials agreed with our recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81