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Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key … However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of … We reviewed 1,790 claims, totaling $16.5 million, to determine whether they were audited and approved prior to …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… (NYSED). When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps. The District’s contracted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Village of Port Chester - Dual Employment (2018M-91)
… who simultaneously worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure … who simultaneously worked another fulltime municipal job worked the hours the Village compensated them fo …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
Determine whether Company officials ensured that financial activities were properly recorded and reported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andSandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the … District officials did not develop an IT contingency plan to help them adequately secure and protect business office IT … IT contingency plan in place that is properly distributed to all business office staff and periodically tested for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationTown of Johnsburg – North Creek Water District Charges (2023M-51)
… the contractor were billed to the customers. Identify and bill all new water customers. Ensure all water rates were … Key Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Background The Springville-Griffith Institute Central School District is located in the Towns of Aurora, Boston, … SpringvilleGriffith Institute Central School District Financial Management 2015M221 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the collection of retiree health …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceSharon Springs Central School District – Financial Condition (2016M-39)
… July 1, 2014 through November 30, 2015. Background The Sharon Springs Central School District is located in the … Sharon Springs Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… sheet accounts reported on the financial reports did not agree with the accounting records. The Board appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionNorth Salem Central School District – Time and Attendance (2016M-209)
… District officials provided sufficient oversight of time and attendance for the period July 1, 2014 through December … School District is located in the Town of North Salem and portions of the Town of Somers in Westchester County and portions of the Towns of Carmel and Southeast in Putnam …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Victor Central School District – Information Technology (2016M-117)
… the Towns of East Bloomfield, Farmington, and Victor in Ontario County and the Town of Macedon in Wayne County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Phoenix Central School District – Financial Condition (2017M-96)
… through February 28, 2017. Background The Phoenix Central School District is located in the Towns of Granby, Hastings, … Phoenix Central School District Financial Condition 2017M96 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Cooperative Educational Services consists of 18 component school districts and operates at three campuses. BOCES is …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationParishville-Hopkinton Central School District – Financial Management (2017M-72)
… purpose of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately managed the District’s financial condition for … is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… December 31, 2015. Background The Island Park Union Free School District is located in the Village of Island Park … Island Park Union Free School District Information Technology Asset Management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which … bids or proposals for primary transportations services and the transportation consultant did not provide all of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and