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Eastport-South Manor Central School District – Building Safety (2020M-18)
… Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the halls to collect leaked … a detailed plan to address the current leaks in the HVAC system and the ongoing system deterioration. Institute a comprehensive maintenance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Connetquot Central School District - Financial Management (2019M-180)
… balance by $12.3 million (20 percent) from June 30, 2017 to June 30, 2019. However, its unassigned fund balance … limit. Key Recommendations Review the District’s plan to continue reducing its surplus of unassigned fund balance to comply with the statutory limit in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Berkshire Fire District - District Operations (2020M-40)
… when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Unified Court System Bulletin No. UCS-20
… panel. Path Name - Start - Compensate Employees-Maintain Payroll Data U.S. Use - Gen Deduction CD (Agency) - … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. To obtain authorization cards and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-courtTown of Pelham - Information Technology (2019M-77)
… ensured the Town’s IT systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Personal Internet use was found on … to 10 employees who routinely accessed personal, private and sensitive information. Town officials did not provide IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Grand Island - Information Technology (2019M-34)
… software or data. Town employees were not provided with IT security awareness training. In addition, sensitive IT … data. Ensure that all necessary Town personnel receive IT security awareness training and that training is provided …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Herricks Union Free School District – Overtime (2019M-127)
… to employees who substituted for other employees absent on their scheduled workdays. More than 40 percent of these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Town of Lloyd - Financial Condition (2019M-108)
… corrective action. Appendix B includes our comments on issues that were raised in the Town’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Saranac - Cash Management (2019M-32)
… audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations Periodically request proposals for banking services from multiple financial institutions to …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Hendrick Hudson Central School District - Financial Condition (2019M-24)
… finances to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Village of Andover – Water and Electric Cash Receipts (2019M-152)
… corrective action. Appendix B includes our comment on an issue raised in the Village’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Town of East Hampton - Budget Review (B19-7-10)
… 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Poughkeepsie City School District - Budgeting (2018M-226)
… were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive … funds totaling $10.6 million and $12 million at the end of 2016-17 and 2017-18, respectively, which exceeded the statutory limits of $3.9 million and $4 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… of our recommendations. Appendix C includes our comments on issues raised in the City’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Glens Falls City School District - Financial Management (2019M-12)
… take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
Determine whether student enrollment and billings to school districts of residence are accurate and supported
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingTown of Dayton - Fund Balance Management (2019M-221)
… correction action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Town of Day – Supervisor’s Records and Reports (2014M-225)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2013 through April 30, 2014. … daily accounting requirements. Budgeted appropriations for 2014 total approximately $1.78 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Bemus Point Central School District - Financial Management (2019M-216)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. … with approximately 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The … are structurally balanced and include realistic estimates for revenues and appropriations. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financial