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Lancaster Central School District – Financial Condition (2016M-101)

Lancaster Central School District Financial Condition 2016M101

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101

North Babylon Union Free School District – Online Banking (2023M-156)

… Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of Education … (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In addition …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Town of Lincoln - Disbursements (2022M-198)

… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor … $5,142, that were not adequately supported. Also, three of these payments totaling $2,605 were not audited and … received $1,751 in additional pay with no evidence of approval. Key Recommendations Consult with legal counsel …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… report – pdf] Audit Objective Determine whether Chenango Valley Central School District (District) officials … audit school district Chenango Valley …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)

… to ensure money was adequately safeguarded and accounted for and Company officials did not establish adequate controls … all money was properly deposited, disbursed and accounted for. 21 collections (43 percent) totaling $7,770 lacked … whether they were deposited in full. $385 received for fire safety services was not deposited and cannot be …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and

Commack Public Library District – Selected Financial Operations (2015M-132)

… Purpose of Audit The purpose of our audit was to assess District operations for the period … The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132

Ticonderoga Central School District – IT Asset Management (S9-22-23)

… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 30 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets … not be located and were not inventoried. Three document cameras and one camcorder with combined purchase prices of …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23

Saugerties Central School District – IT Asset Management (S9-22-05)

… to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … costing $599 and two Chromebooks with an approximate cost of $500 based on recent purchases), could not be located. … Seventeen IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05

Randolph Central School District – IT Asset Management (S9-22-22)

… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. … Ensure District inventory records are complete and include the detail necessary to adequately track and locate IT …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22

Liberty Central School District – Information Technology (2022M-73)

… use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially … up to date. As a result, in the event of a cyberattack or disaster, officials may not be able to restore critical IT … data timely. Provide users with comprehensive IT security awareness training. As a result, employees may not be …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73

Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)

… (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually available for BOCES’ use. Officials were not aware of the unreturned …

https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employee

Opinion 97-13

… a disciplinary suspension may not earn points for training courses taken during the suspension. A volunteer firefighter … service under a service award program for training courses taken during a period of suspension for misconduct. … You also ask whether points must be granted for training courses taken without the knowledge or permission of the …

https://www.osc.ny.gov/legal-opinions/opinion-97-13

Annual Financial Report Filing Deadlines

… certain municipalities resulting from the 2020 US Census population data. Changes in due dates are effective beginning … by the CFO in the Annual Financial Reporting application or in a letter signed by the CFO and emailed to … Data Management Unit, 110 State Street 12-8-C, Albany NY 12236. …

https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlines

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… Purpose of Audit The purpose of our audit was to review internal controls over selected … Lake Ronkonkoma Fire District is a district corporation of the State, distinct and separate from the Town of …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

Monticello Central School District – Budgeting (2014M-97)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fund balance exceeds the statutory maximum and continues to grow. Some of the District’s reserve funds are funded at … with the District’s actual revenues and expenditures to avoid raising more real property taxes than necessary. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97

Bethpage Union Free School District – Leave Accruals (2015M-100)

Bethpage Union Free School District Leave Accruals 2015M100

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100

Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)

… Assessor Chair (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did … properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax exemptions granted in 2022 and 2023, we …

https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81

Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)

… of our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2014 through … District officials have not developed procedures governing cafeteria cash receipts. The food service manager did not … cash receipt duties. The Treasurer had access to the cafeteria’s point-of-sale (POS) system that she did not need …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152