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Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… information (PPSI), along with physical IT assets, are properly safeguarded from inappropriate use and access. …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167McConnellsville Fire District – Financial Operations (2014M-19)
McConnellsville Fire District Financial Operations 2014M19
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Saratoga Springs City School District – Procurement (2023M-25)
… complete report – pdf] Audit Objective Determine whether Saratoga Springs City School District (District) officials … audit school saratoga springs …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Uniondale Union Free School District – Information Technology (2023M-61)
… access, and regularly review the accounts to ensure they are necessary. Disable 3,471, or 71 percent, of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Seneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s water and … is located in the Finger Lakes region of western New York, has a population of approximately 35,000 and encompasses 10 … districts’ financial operations. Ensure written agreements are established with all municipal and commercial water and …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Hewlett Bay Fire District
… The Board has not adopted policies and procedures for remote access and breach notification. The District does not have a … IT policy. Establish a policy for controlling remote access and adopt a breach notification policy. Develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… Company provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… an actual financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a … of fund balance to be used to fund operations. Maintain a daily cash book and chronologically identify individual …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131City of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its financial operations for the period July 1, 2014 … City of Yonkers Financial Operations 2017M119 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Salamanca City School District – Financial Management and Payroll (2017M-138)
… at least annually to determine if the amounts reserved are necessary and reasonable. Any excess funds should be …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the Town of St. Johnsville in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Ensure that complete and accurate records of LOSAP points are maintained. Ensure that District officials and employees …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Purpose of Audit The purpose of our audit was to determine whether … adequately supported and properly audited before payment for the period July 1, 2015 through April 3, 2017. Background … to prevent unauthorized approvals. Ensure that all claims are properly supported by adequate documentation prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… as of June 30, 2017. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of … and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Mount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the … expenditures for the 2012-13 fiscal year were $54.6 million. Key Findings District officials consistently … $7.1 million. Although the Board appropriated unexpended surplus funds each year (exceeding $14 million over a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Mahopac Central School District – Financial Condition (2013M-302)
… Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Lancaster Central School District – Financial Condition (2016M-101)
… The written policy for reserves does not address how the suitable balance for each of the reserves will be … policy by indicating the amount of funds to be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… does not state a dollar threshold for budget transfer approvals. The current budget transfer approval process could … policy to include a dollar threshold for budget transfer approvals. Ensure that budget transfers are approved by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationEast Hampton Union Free School District – Financial Software User Access (2016M-340)
… period July 1, 2014 through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates … East Hampton Union Free School District Financial Software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-access