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Milford Central School District – Fund Balance Management (2022M-94)
… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. As of June 30, 2021, surplus fund … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to lease and renovate the temporary courthouse space. Paid the …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Village of Little Valley – Capital Project Management (2020M-129)
… (Village) Board of Trustees (Board) properly planned and sufficiently monitored the waste water treatment plant … with certain grant funding requirements. Project delays and project scope changes added an additional $220,000 to the … to original project designs, to the extent possible, and carefully evaluate all change orders, to ensure the …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Islip Fire District – Capital Assets (2020M-3)
… Determine whether District officials maintain and monitor accurate inventory records to safeguard District … and control procedures to safeguard assets. Actively monitor asset records to ensure they are accurate and … Determine whether District officials maintain and monitor accurate inventory records to safeguard District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… report - pdf ] Audit Objective Determine whether Honeoye Falls Lima Central School District (District) officials … Determine whether Honeoye Falls Lima Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Town of Adams – Justice Court Operations (2020M-163)
… Justice’s bank account. Perform a thorough, complete and independent annual audit of the Court’s records or retain an independent public accountant to perform the audit. Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Bradford Central School District – Claims Auditor (2022M-157)
… auditor to perform a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Unadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… complete report - pdf ] Audit Objective Determine whether the Unadilla Valley Central School District (District) used District resources to provide the mental health component of the New York Safe Schools … Determine whether the Unadilla Valley Central School District District used …
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)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … would take corrective action but did not formally respond in writing to our audit findings. … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
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)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkMarcellus Central School District – Online Banking (2020M-66)
… to ensure online banking transactions were appropriate and secure. Key Findings Officials segregated the duties of … clearly indicate how online transfers will be authorized and processed. A dedicated computer was not always used for online banking and none of the employees involved in online banking received …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Dover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… report - pdf] Audit Objective Determine whether the Dover Union Free School 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 to any staff for the 2020-21 school year by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-newSchalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-newTown of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Eastport-South Manor Central School District – Building Safety (2020M-18)
… the HVAC system requiring buckets in the halls to collect leaked water. Create a corrective action plan to address the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Town of Grand Island - Information Technology (2019M-34)
Determine whether the Board ensured information technology IT assets were properly safeguarded
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Heuvelton Central School District – Procurement (2023M-55)
… they are unable to assure taxpayers that the District is procuring goods and services in the most prudent and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… unemployment insurance (UI) benefit payments to county jail inmates in a timely manner for the period January 1, … UI benefits. NYSDOL has the responsibility for monitoring jail inmates’ eligibility for UI benefits. Key Findings … effectively monitor the appropriateness of UI payments to jail inmates. We project that county inmates received …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-county