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Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… estimated more reasonably in 2019-20 but certain account lines continued to be overestimated. Unrestricted fund … Adopt a written plan to use excess fund balance to benefit District taxpayers. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementNiagara Charter School - Information Technology (2018M-172)
… monitored to ensure protection from unauthorized access. In addition, sensitive IT control weaknesses were … who use IT assets and periodically monitor their use in accordance with the acceptable use policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Westfield Academy and Central School District - Financial Management (2018M-67)
… complete report - pdf] Audit Objective Determine whether District officials properly managed fund balance and … whether reserve balances are necessary and reasonable. District officials generally disagreed with our … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mHubbardsville Fire District - Board Oversight (2018M-107)
… oversight of the District’s financial operations and fuel inventories. Key Findings The Board did not: Annually … prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, leading to unaccounted for fuel. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Fort Edward Union Free School District - Financial Condition (2019M-245)
… Key Recommendations Adopt a multiyear financial plan that is annually updated. Continue to explore options to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… [ read complete report - pdf ] Audit Objective Determine whether the Board … 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/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… The Woodgate Volunteer Fire Department, Inc. is located in the Town of Forestport, Oneida County, and is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials accurately … audit school district salmon river …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mCandor Fire District – Controls Over Financial Activities (2014M-268)
… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… guaranteed energy cost savings of $4.1 million over the life of the contract and an additional $204,000 as a result … in reduced energy consumption costs over the EPC’s life. Key Recommendations There are no recommendations in …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceEnlarged City School District of Troy – Leave Accruals (2014M-144)
… through February 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and … Enlarged City School District of Troy Leave Accruals 2014M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… information technology (IT) security awareness training to all employees using IT resources. Sensitive IT control … access. Provide periodic IT security awareness training to all employees who use IT resources. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologySelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys raised … The Board did not: Adopt adequate bylaws and supplemental financial policies and procedures. Ensure the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Laurens Fire District – Financial Activities (2021M-43)
Determine whether the Laurens Fire District District Board of Fire Commissioners Board established adequate controls over financial activities to safeguard assets
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… access and disabling network user accounts when access is no longer needed. Evaluate all existing network accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userMount Morris Central School District – Claims Auditor (2022M-131)
… We reviewed 89 claims totaling approximately $5.3 million and found 86 claims did not contain adequate documentation … supporting documentation, such as approved quotes, bids and contracts. Properly audit all claims that include GST … officials generally agreed with our recommendations and indicated they will take corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Carle Place Union Free School District – Network User Account Controls (2022M-121)
… report – pdf] Audit Objective Determine whether Carle Place Union Free School District (District) officials … Determine whether Carle Place Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to any staff for the … 15, 2020. None of the 12 recommended components of mental health that educators should know were included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… Objective Determine whether the Waverly Central School District (District) used District resources to provide the mental health component of … Determine whether the Waverly Central School District District used District resources to provide the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … (SED) regulations. Training offered did not provide any of the recommended components of mental health that educators should know. Key … District resources to provide the mental health component of the New York Safe Schools Against Violence in Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-new