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Columbia-Greene Community College – Information Technology (2017M-213)

… a breach notification policy. Five employees visited music streaming, social media and shopping websites which could …

https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213

Chenango Valley Central School District -- Budget Review (B18-4-3)

… fiscal year. Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of … Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … with the fiscal year during which the municipality or school district is authorized to issue obligations and for …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3

Town of Sharon – Fund Balance (2017M-271)

… through December 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately 1,800. The Town is governed by an elected five-member Town Board. Operating … respectively, from 2014 through 2017. Town officials have not developed multiyear financial or capital plans or a …

https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271

City of Yonkers – Payroll (2017M-212)

… City of Yonkers Payroll 2017M212 …

https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212

Franklinville Central School District – Financial Management (2017M-49)

… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District is located in the Towns of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and … which is governed by an elected five-member Board of Education, operates two schools with approximately 690 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49

East Moriches Union Free School District -- Budget Review (B17-7-4)

… 2017-18 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant … East Moriches Union Free School District Budget Review B1774 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4

Chenango Valley Central School District -- Budget Review (B17-4-5)

… fiscal year. Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of … Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … with the fiscal year during which the municipality or school district is authorized to issue obligations and for …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5

Jefferson Central School District – Fund Balances (2015M-236)

… through August 6, 2015. Background The Jefferson Central School District is located in the Delaware and Schoharie … Jefferson and Summit. The District, which operates one school with approximately 250 students, is governed by an elected five-member Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236

Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… (District) is located in the Towns of Oppenheim, Ephratah, Johnstown, and Stratford in Fulton County and the Town of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations

East Rockaway Union Free School District – Purchasing (2015M-253)

… through July 31, 2015. Background The East Rockaway Union Free School District is located in the Town of Hempstead in … East Rockaway Union Free School District Purchasing 2015M253 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253

Eastchester Union Free School District – Financial Management (2016M-59)

… for the 2015-16 fiscal year total approximately $80 million. Key Findings Budgets did not include estimated … a comprehensive multiyear financial plan, and monitor and update the plan on an ongoing basis. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59

Amityville Union Free School District – Payroll (2016M-155)

… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155

U-Crest Fire District #4 – Travel Expenditures (2017M-35)

… the GSA rates. Plan conference travel, including hotel reservations, in advance to obtain the best possible lodging …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35

Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)

… the period July 1, 2011, to March 31, 2013. Background The Library is located in the Town of Brookhaven in Suffolk County. The Library was founded in 1974 and provides services to several … a schedule of claims to present to the Board, which then audits the claims before signing the checks. The claims …

https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166

Town of Worth – Financial Operations (2014M-323)

… financial duties. The Town purchased an engine for a highway department vehicle from the Highway Superintendent, which created a conflict of interest. …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323

Oneida Public Library District – Cash Disbursements (2015M-20)

… Purpose of Audit The purpose of our audit was to review internal controls over the District’s cash disbursement process for the period July 1, 2012 through June 30, 2014. … accounts. District officials have not established a secure process to ensure that petty cash is appropriately accounted …

https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20

Morrisville-Eaton Central School District – Online Banking (2017M-98)

… audit was to determine whether District officials ensured online banking transactions were appropriate for the period … $15.3 million. Key Findings The Board did not adopt an online banking policy defining authorization, process and monitoring of online banking transactions. District officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98

Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)

Lockport City School District Monitoring Transportation Contracts and Costs 2015M200

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and

New Lebanon Central School District – Financial Condition (2015M-222)

… period July 1, 2013 through June 30, 2015. Background The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, which operates … New Lebanon Central School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)

… for the 2015-16 fiscal year totaled approximately $65 million. Key Findings From fiscal years 2012-13 through …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financial