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Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… year totaled $410,464. Key Findings The current employee handbook is deficient regarding the accrual of vacation time, … followed established procedures outlined in the employee handbook. Key Recommendations Review and update the employee handbook to include guidance on timekeeping procedures and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24New Paltz Central School District – Financial Condition (2014M-38)
… Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2012 through … unappropriated fund balance. While the District’s amount of unrestricted, unappropriated fund balance has … it is still less than 2 percent of the ensuing year’s budget. Key Recommendations Revise fund balance policy to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Hudson City School District – Grant Administration (2013M-324)
Hudson City School District Grant Administration 2013M324
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Westbury Water District – Purchasing (2015M-261)
… January 1, 2014 through March 31, 2015. Background The Westbury Water District is located in the Town of North … Westbury Water District Purchasing 2015M261 …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Binghamton City School District – Financial Condition (2013M-242)
Binghamton City School District Financial Condition 2013M242
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Edmeston Central School District – School Lunch Operations (2015M-174)
… were nutritious and prepared economically for the period July 1, 2013 through February 23, 2015. Background The … Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Town of Windsor – Information Technology (2017M-44)
… our audit was to review the Town’s information technology (IT) controls for the period January 1, 2015 through December … 2017 total approximately $880,000. Key Findings The Town’s IT policy was adopted in 2007 but has not been updated since … distributed to Town officials and employees. The Town’s server is not located in a secure location. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Dryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted reasonable budgets for the period July 1, 2012 through October 17, 2013. … Education, comprised of nine elected members. The District’s operating budget is approximately $35.3 million for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Enfield – Purchasing (2016M-377)
… Town of Enfield is located in Tompkins County and has a population of approximately 3,500. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… and procedures for the extra-classroom activity fund. A faculty auditor had not been appointed to oversee the … policies and procedures for the activity fund. Appoint a faculty auditor to oversee the management of activity fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomVillage of Old Brookville – Cash Receipts (2015M-286)
… 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau … Village of Old Brookville Cash Receipts 2015M286 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Glens Falls Housing Authority – Tenant Rents (2014M-370)
… April 1, 2013 through August 31, 2014. Background The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is … Glens Falls Housing Authority Tenant Rents 2014M370 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Village of Bellport – Claims Processing (2014M-126)
… June 1, 2012 through November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in … or agreement between the service providers and the Village. Key Recommendations Ensure that department heads use … order request form and attach documentation as required by Village policy. Conduct a deliberate and thorough audit of …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Hempstead – Information Technology Access Controls (2021M-158)
Determine whether Town of Hempstead Town officials established adequate access controls to help safeguard Town information technology IT systems against unauthorized access
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Worcester Central School District - Fund Balance Management (2022M-75)
… Determine whether the Worcester Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Saranac Central School District – Investment Program (2023M-89)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. During the 22-month audit period, the … funds available for investing, and earned $154,099 in investment earnings. Had officials utilized their investment …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Hauppauge Union Free School District – Leave Accruals (2022M-150)
… – pdf] Audit Objective Determine whether Hauppauge Union Free School District (District) officials properly accounted … Determine whether Hauppauge Union Free School District District officials properly accounted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… to BOCES officials, we found that officials did not: Disable 681 network user accounts (18 percent) that were not … review all enabled network user accounts for necessity and disable unnecessary network user accounts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mTown of Hume – Financial Management (2014M-333)
… audit was to review the Town’s financial condition for the period January 1, 2009 through February 11, 2015. Background … audit was to review the Towns financial condition for the period January 1 2009 through February 11 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Wyandanch Union Free School District – Budget Review (B20-7-7)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2020-21 budget. Background The Wyandanch Union … The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7