Search
Town of Preble – Non-Payroll Disbursements (2023M-17)
… report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and … bank reconciliations, bank statements, canceled check images and supporting documentation for disbursements. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Determine whether Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) officials … or requiring the bank to provide confirmations of online transactions. A dedicated computer is not used for … Determine whether HerkimerFultonHamiltonOtsego Board of Cooperative Educational Services BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Canandaigua City School District – Procurement (2022M-141)
… from 16 vendors totaling $131,276 that were not subject to competitive bidding requirements. Adequately monitor … York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations Comply with statutory … and documentation requirements. Monitor purchase contracts to ensure accuracy. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Ellenville Central School District – Network User Accounts (2022M-18)
… [read complete report - pdf] Audit Objective Determine whether Ellenville Central … IT system in at least six months from the date of our test. Established written procedures for granting, changing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Dryden Central School District - Cash Management (2020M-61)
… manage a comprehensive investment program. Prepare monthly cash flow forecasts to estimate available funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… itemized receipts. Ten checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to … Maintain records, supporting documentation and ledgers for all receipts and disbursements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mNewark Valley Fire District - Board Oversight (2020M-30)
… assets. Key Findings There were control weaknesses in the community hall rental process. Documentation of compliance with the procurement policy was incomplete. Although monthly financial reports were accurate and reliable, the Board did not perform an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Waverly Central School District - Financial Operations (2019M-136)
… and payroll processes. Key Findings District officials did not implement adequate internal controls over disbursements … 111 days. Key Recommendations Implement internal controls to verify that checks, wire transfers and payroll … agreed with our recommendations and indicated they have initiated, or planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Kent Fire District No. 1 - Financial Operations (2019M-37)
… of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Remsen Central School District - Claims Audit Process (2019M-86)
… auditor did not: Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and approval. Audit and approve 116 claims we … until after the claims were paid, including five claims for travel reimbursements totaling $1,260 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Half Hollow Hills Community Library - Fund Balance (2018M-127)
… maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of … funds. Key Recommendations Amend the Library’s policy to address the maintenance of surplus funds, how they will be used and the timeframe for doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… the procurement of professional services. Seek competition for 28 professional service contracts totaling $1.85 million. Have written agreements in place for professional services provided from 17 vendors totaling … Key Recommendations Develop policies and procedures for procuring and awarding professional service contracts …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalWhitehall Central School District – Internal Controls Over Payroll (2013M-159)
… Purpose of Audit The purpose of our audit was to determine if the District had established … The Whitehall Central School District is located in Washington County. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… officials established adequate controls for managing business office network user accounts to help prevent unauthorized computer use, access and loss. Key Findings District officials did not properly manage … user account controls to help maintain continuity of business office operations and prevent unauthorized computer …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… (IT) equipment. Key Findings District officials did not appropriately track and inventory IT equipment. District … computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing … written policy for establishing and maintaining controls to appropriately track and inventory IT equipment. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… did not: Comply with the law and use a competitive request for proposal (RFP) process when contracting for the annual audit. District officials did not: Always … Use a competitive RFP process when contracting for the annual audit and repeat the process at least every …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalCharlotte Valley Central School District - Information Technology (2019M-27)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt and monitor … PPSI. Provide periodic IT security awareness training to personnel who use IT resources. District officials … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Waterloo Central School District - Financial Condition Management (2019M-137)
… year-end transfers to reserves and the capital projects fund. Maintained six reserves with balances totaling $9.6 … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34