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Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… a breach notification policy. Town officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim Medicaid reimbursements for the 12 students we … it is not cost-effective. Did not establish Medicaid claim policies or procedures or ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Town of Hempstead – Compensatory Time (2021M-64)
… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As … result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Key Findings District officials did not properly collect, receipt, deposit and disburse ECA funds. Because officials … and deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 … receipts to document the source, date, amount and purpose of each collection. Maintain ECA records, including support …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… School District (District) officials ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and deposited. Key Findings The real property tax collections and retiree health insurance … School District District officials ensured that real property taxes and retiree health insurance contributions …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andArlington Central School District – Network User Accounts (2021M-110)
… the use of these accounts. District officials agreed with our recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Menands Union Free School District – Information Technology (2021M-78)
… - pdf ] Audit Objective Determine if the Menands Union Free School District (District) Board of Education (Board) … Determine if the Menands Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Fabius-Pompey Central School District – Claims Auditing (2022M-83)
… audit process because some claims were not subject to an independent claims audit and some were not properly approved … totaling $11,692 without the required claims auditor’s certification and authorization. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Town of Waterloo – Financial Management (2022M-7)
… did not maintain accurate accounting records and reports. In addition, the Board did not: Implement adequate corrective …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Wynantskill Union Free School District – Purchasing (2022M-85)
… Key Recommendations Ensure procedures are updated to define clear expectations for procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Attica Central School District – Financial Management (2022M-103)
… and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . Officials’ practices of appropriating fund balance and reserves that are not needed circumvents the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… – pdf] Audit Objective Determine whether the Town of Fort Edward (Town) officials ensured that payroll payments and … Determine whether the Town of Fort Edward Town officials ensured that payroll payments and leave …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Town of Marathon – Town Clerk (2022M-143)
… report collections in a timely and accurate manner . As a result, the Board’s ability to effectively monitor financial … and verify the accuracy of the financial records . As a result, the Clerk’s bank account balance was $6,251 more than …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… report – pdf] Audit Objective Determine whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… officials established adequate controls over network user accounts and developed an information technology (IT) … officials did not establish adequate controls over network user accounts and did not develop a written IT contingency … officials, we found that: Of the District’s 1,909 network user accounts 1,896 network user accounts were granted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andCayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… IT staff did not establish formal written procedures to help adequately secure PPSI. Key Recommendations Ensure IT … to each type of data. Develop formal written procedures to help ensure PPSI is adequately secured. County officials …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District … 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/burnt-hills-ballston-lake-central-school-district-mental-health-trainingCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
… of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District … 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/canandaigua-city-school-district-mental-health-training-component-new