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Oneida Housing Authority – Tenant Rents (2014M-306)
… July 31, 2014. Background The Oneida Housing Authority is a municipal housing authority created to provide low-rent housing for qualified individuals in the City of Oneida. … operates three complexes with a total of 240 units for rent. The operating budget for the 2014-15 fiscal year totals …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Town of Morris – Justice Court Operations (2021M-66)
… as a result of this audit. Town officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… [read complete report – pdf] Audit Objective Determine whether North … submit claims to obtain reimbursement for the District’s technology expenditures from the State. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees and … four employees or 27 percent of employees tested and the five Board members did not complete the annual SHP Training. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… not provided to all employees or Board members and because the District’s training completion records are unreliable, … have no assurance all individuals required to complete the 2021 SHP Training did so. Additionally, the District excluded new hires, and per diem employees from …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials completed … audit city white plains statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Yates County – Sexual Harassment Prevention Training (S9-23-07)
… complete report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor the completion of … audit statewide county yates …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected employees … 17 employees or 15 percent of employees tested and the five volunteer Board members did not complete the annual SHP Training. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingTown of Villenova – Purchasing (2014M-52)
… Key Recommendations Monitor purchases for compliance with the adopted purchasing policy. Award bids and authorize …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Carroll - Audit Follow Up (2013M-221-F)
… fiscal year totaled $555,463 and were funded primarily with real property taxes and State aid. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fAverill Park Central School District - Payroll (2018M-255)
… - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Key Findings District … officials have adequate procedures to ensure salary and wages are paid accurately. The Superintendent was not … payrolls prior to the Treasurer distributing paychecks and processing direct deposits. Prior to our audit, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Portville Central School District - Cafeteria Collections (2018M-244)
… secured until deposited. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Schoharie Central School District - School Lunch Operations (2019M-19)
… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District officials could have saved almost $2,000 in three months if they purchased milk from the New York … bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… Receipts were issued for all payments received. Audit trail reports were reviewed to ensure that unauthorized … Issue receipts for all civil judgments. Review audit trail reports for any unauthorized changes. County officials …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Town of Bovina - Records and Reports (2019M-200)
… AUDs in a timely manner. Town officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Moravia Central School District - Fuel Inventory (2019M-183)
… officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did not perform fuel reconciliations, and our reconciliations resulted in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… officials did not provide IT security awareness training to staff. Hardware and software inventory records were … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Adopt comprehensive … recovery plan. Provide security awareness training to staff and maintain complete and up-to-date hardware and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyGreenport Union Free School District - Bank Reconciliations (2019M-161)
… whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Broadalbin Youth Commission - Financial Operations (2018M-19)
… complete report - pdf] Audit Objective Determine whether: The participating municipalities entered into an intermunicipal agreement to govern the Commission. Collections were adequately documented and deposited. The Board ensured that claims were properly audited, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Town of East Otto - Information Technology (2018M-156)
… and formalize backup procedures. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156