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Otselic Valley Central School District – Procurement (2022M-58)
… to competitive bidding. Out of nine purchases under the competitive bidding threshold reviewed totaling $109,671 … and information technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 during … for goods and services. Key Recommendations Update the procurement policy and related procedures to include …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Village of Hewlett Bay Park – Financial Management (2022M-30)
… or monitor and effectively manage fund balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… pdf] Audit Objective Determine whether the Herkimer County Industrial Development Agency (HCIDA) Board and officials … HCIDA’s response. … Determine whether the Herkimer County Industrial Development Agency HCIDA Board and officials …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectTown of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Franklin Central School District – Information Technology (2022M-19)
… software inventory or develop an IT contingency plan. In addition to finding sensitive information technology … to follow to recover data and resume essential operations in a timely manner. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Town of Minetto – Information Technology (2022M-9)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … regularly reviewed and unnecessary accounts are disabled in a timely manner. Adopt written procedures for user …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town of Danby – Town Clerk (2022M-08)
… report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections … The Board did not perform an annual audit of the Clerk’s records. Key Recommendations Make intact and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… ensure that an audit of claims was performed in compliance with Authority bylaws. The Board did not adopt policies and …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… maintain documentation to support attendance for training and we were unable to determine which staff member … Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such … of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-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)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … Only teaching staff and teaching assistants at the middle school were offered the middle school mental health …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … as required to all staff for the 2020-21 school year by September 15, 2020 per New York State Education Department … health training to all staff and ensure it is completed by September 15, as required Such training should address …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … mental health that educators should know were not included in the District’s elementary school instructional staff … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… report - pdf ] Audit Objective Determine whether the West Genesee Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … they will take corrective action. … Determine whether the West Genesee Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… not adhere to the District’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA … whether the collections were remitted intact and in a timely manner. Three of the seven fundraising events …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20East Syracuse Minoa Central School District – Information Technology (2020M-174)
… Objective Determine whether East Syracuse Minoa Central School District (District) officials established adequate … action. … Determine whether East Syracuse Minoa Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mCampbell-Savona Central School District – Budget Review (B2-13-12)
… District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Town of Boylston – Financial Condition (2021M-69)
… operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. … budgets. Reduce surplus fund balance. Establish budgeting and fund balance policies and develop multiyear financial plans. Except as specified in …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Town of Southold – Financial Operations (2014M-299)
… was to review selected financial operations of the Town for the period January 1 through December 31, 2013. Background The Town of Southold is located in Suffolk County and has a population of approximately … an elected six-member Town Board. Budgeted appropriations for 2013 were approximately $47.9 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of South Bristol – Financial Management (2015M-140)
… 20, 2015. Background The Town of South Bristol is located in Ontario County and has a population of approximately … officials and employees who received or disbursed money in 2014. Key Recommendations Implement fiscal policies to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140