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Rocky Point Union Free School District – Overtime (2021M-80)
… officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs. … costs. District officials did not: Adopt written policies to ensure all overtime hours were preapproved, incurred only … procedures. Adequately monitor the overtime budget to ensure that sufficient appropriations were available for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Town of Bainbridge – Justice Court Operations (2021M-51)
… the Town of Bainbridge (Town) Justices ensured money due to the Court was accurately collected, recorded and reported … Key Findings The Justices did not always ensure money due to the Court was collected, deposited, recorded and reported … the source of unidentified cash balances and report it to the Justice Court Fund (JCF). Town officials disagreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Somers Central School District – User Accounts and Software Updates (2021M-153)
… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. Key … adequate controls over user accounts and software updates to help prevent against unauthorized use, access and loss. … IT control weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mNorth Greenbush Common School District – Claims Auditing (2022M-112)
… were supported, appropriate and audited and approved prior to payment. Key Findings While claims were supported and for … and have initiated, or indicated they planned to initiate corrective action. … were supported appropriate and audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Central Square Central School District - School District Website (S9-19-29)
… Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final … and corrective action plan (CAP). Comprehensive budget-to-actual results, appended property tax report card or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Grand Island Central School District - School District Website (S9-19-31)
… report - pdf ] Audit Objective Determine whether the Grand Island Central School District (District) used its … Determine whether the Grand Island Central School District District used its …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Lake Pleasant Central School District - School District Website (S9-19-36)
… Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: The final … annual budget and audit reports. Comprehensive budget-to-actual results and corrective action plan (CAP) to the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36New Lebanon Central School District - School District Website (S9-19-37)
… Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: Budget-to-actual results; budget documents with fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Oneida City School District – Information Technology (2020M-80)
… School District’s (District) network was adequately secure to protect the student information system (SIS) against … Findings The District’s network was not adequately secure to protect the SIS against unauthorized use, access and loss. … manage user accounts or administrative permissions to limit access to assets and data. Some District computers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Susquehanna Valley Central School District – Information Technology (2020M-95)
… information technology (IT) controls over user access to protect against unauthorized use, access and loss. Key … did not establish adequate IT controls over user access to protect against unauthorized use, access and loss. … network user accounts. Maintain accurate, complete and up-to-date hardware and software inventory. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight of … credit card policy authorizes issuing credit cards to certain District officials. The policy states that each credit card purchase is limited to $2,500 and must be documented by submitting a receipt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the financial … Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background The Brentwood Volunteer Fire … or present bank statements or cancelled checks to the Board. This resulted in a bank balance that was about …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overCity of Long Beach – Budget Review (B7-15-14)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Town of Throop – Procurement (2022M-173)
… Town officials solicited competition for purchases subject to competitive bidding and for professional services. Key … that officials solicited competition for purchases subject to competitive bidding or for professional services. … Town officials solicited competition for purchases subject to competitive bidding and for professional services …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Roosevelt Fire District – Fire Station Project (2015M-163)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s fire station … procurement policy states that the Board does not need to solicit multiple quotes when procuring professional … project. Key Recommendations Amend the procurement policy to include the use of competitive methods to obtain …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Town of Sidney – Budget Review (B4-16-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned hospital for the fiscal …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Town of Rotterdam – Water Rents (2016M-347)
… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and collection … Town officials designed appropriate internal controls to ensure that water fees were properly billed, collected, … The purpose of our audit was to review the Towns water rent billing and collection …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly maintained Town … total $594,605. Key Finding Officials have taken steps to improve road repairs and maintenance to roads and equipment. However, they need to develop more …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Town of Glenville – Justice Court Collections (2016M-246)
… Purpose of Audit The purpose of our audit was to examine the Court’s operations over the collection, … The purpose of our audit was to examine the Courts operations over the collection …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Town of East Hampton – Budget Review (B7-16-14)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14