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Whitesville Central School District – Information Technology (2021M-22)

… District (District) officials adequately secured access to the network and information systems. Key Findings District officials did not adequately secure access to the network and information systems. District officials … user accounts. Establish written policies or procedures to monitor shared accounts or for adding, modifying or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22

Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)

… Medicaid-eligible and received speech, occupational or physical therapy services during 2019-20. Had these services been …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92

Town of Baldwin – Claims Auditing (2023M-113)

… – pdf] Audit Objective Determine whether the Town of Baldwin (Town) Board (Board) properly audited and approved … Determine whether the Town of Baldwin Town Board Board properly audited and approved claims …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113

Norwich City School District - Safe and Supportive Educational Environment (2018M-199)

… [read complete report - pdf] Audit Objective Determine whether District officials … policies and procedures, such as a bullying chart, code of conduct and leadership class, to prevent, investigate, address and report …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environment

McLean Fire Department - Financial Operations (2018M-40)

… provided adequate oversight of financial activities to ensure that resources were properly safeguarded. Key … Findings Cash controls over fundraising activities need to be improved to ensure that amounts collected are properly recorded and … provided adequate oversight of financial activities to ensure that resources were properly safeguarded …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40

Village of Lyons Falls - Board Oversight (2018M-174)

… Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and … or compensating controls such as designating someone to review bank reconciliations and other supporting … separate usernames and passwords and restrict user access to only those individuals needing access to perform their job …

https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174

Brewster Central School District - Professional Services (2019M-235)

… [read complete report - pdf] Audit Objective To determine whether the District procured professional … a periodic review of professional service providers to determine the need for new requests for proposals (RFPs). … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235

Town of Hounsfield - Claims Auditing (2019M-215)

… did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the Supervisor paid $124,000 in claims (16 percent) that were either not presented to the … prior to Board audit. Ensure that Town personnel involved in the procurement process are aware of, and comply with, …

https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215

Village of Windsor - Water Operations (2019M-210)

… billed customers for water usage and reconciled water produced to water billed. Key Findings Village officials do … not always appear to be accurate. 85 percent of the water produced, or 74.9 million gallons, is considered non-revenue … billed customers for water usage and reconciled water produced to water billed …

https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… [read complete report - pdf] Audit Objective Determine if claims were adequately documented, for appropriate purposes … Determine if claims were adequately documented for appropriate purposes …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

State Agencies Bulletin No. 1131

… 6:30 a.m. – 4:00 p.m. Holiday Availability: Holiday Day/Date Availability Lincoln's Birthday Sunday, February 12, 2012 Unavailable Presidents’ Day Monday, February 20, 2012 7:00 a.m. - 2:00 p.m. Memorial Day Monday, May 28, 2012 Unavailable Independence Day …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1131-availability-payroll-applications-payserv-ps-query-control-d

Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)

… (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling $9.2 million (45 … processed) were not properly audited and approved prior to payment. As a result, there was an increased risk that … are audited and approved by the claims auditor prior to payment, and that BOCES claims are audited by the Board or …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76

Wyandanch Union Free School District – Budget Review (B26-7-2)

… 2026-27 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … Law (LFL) Section 10.10(d) 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 the deficit …

https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2

Village of Suffern – Budget Review (B26-6-3)

… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We …

https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3

Wyandanch Union Free School District - Budget Review (B22-7-1)

… 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to … each year, starting with the fiscal year during which the school district is authorized to issue the deficit …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1

Wyandanch Union Free School District – Budget Review (B21-7-1)

… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1

Wyandanch Union Free School District – Budget Review (B20-7-7)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2020-21 … year are not reasonable. District officials were unable to produce sufficient documentation that their appropriations … are adequate. Additionally, overtime costs will need to be monitored closely to ensure they do not exceed budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7

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