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Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets were …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Alexandria Central School District – Financial Condition Management (2020M-109)
Determine whether the Board and officials adopted reasonable budgets and adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… [ read complete report - pdf ] Audit Objective Determine whether extra-classroom … is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were deposited, recorded and reported … disbursements were proper and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Village of Head of the Harbor – Justice Court Operations (2020M-110)
Determine whether the Village of Head of the Harbor Village Justices provided adequate oversight to ensure receipts were collected deposited recorded and remitted in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… purposes. Key Findings City officials did not ensure all credit account purchases and employee reimbursements were …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsVillage of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt processes and oversight were … and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not maintained. The former …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Town of Greig – Long-Term Planning (2023M-13)
… report – pdf] Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and financial policies to manage the Town’s finances. Key … We reviewed the Town’s capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… Retirement System (NYSLRS). Key Recommendations Deposit all cash receipts in a timely manner, within the legal …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Lynbrook Union Free School District – Purchasing (2022M-17)
… purchases totaling $18,936. Key Recommendations Ensure all sole source purchases are adequately supported and have … Obtain and review necessary and sufficient documents for all purchases prior to issuing purchase orders, particularly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Town of Danby – Town Clerk (2022M-08)
Determine whether the Town of Danby Town Clerk recorded deposited remitted and reported collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Minetto – Information Technology (2022M-9)
Determine whether Town of Minetto Town officials ensured information technology IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9West Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) … to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … for the 2020-21 school year by September 15, 2020 per New York State Education Department (SED) regulations. Only … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) … to turn to for assistance, and how to access appropriate services. District officials agreed with our recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… report - pdf] Audit Objective Determine whether the Port Washington Union Free School District (District) used … Determine whether the Port Washington Union Free School District District used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… did not provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 … Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newFranklin Central School District – Information Technology (2022M-19)
… adequately managed network and local user accounts and software and developed an information technology (IT) … network user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In … adequately managed network and local user accounts and software and developed an information technology IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19