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Town of Hempstead – Compensatory Time (2021M-64)
… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As a … officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Edwards-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-92Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized access use andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… complete report - pdf ] Audit Objective Determine whether the Amityville Union Free School District (District) … officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mClyde-Savannah Central School District – Network Access Controls (2020M-122)
… access the District’s network. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… charges. The Town was not properly billing all parcels in the Westport Water District for operation and maintenance …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Tuxedo – Financial Operations (2014M-284)
… accounting records and did not provide the Board with detailed monthly financial information. The certified …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Sidney – Budget Review (B4-15-18)
… review letter. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that … in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board … Ballston Spa Public Library Donations and Circulation Desk Cash …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Duanesburg – Financial Records and Reports (2020M-116)
… reports to the Board. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Brighton Central School District – IT Asset Management (S9-22-6)
… Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard … not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain complete, accurate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… percent of the sampled assets were not properly accounted for. Specifically: Three IT assets, a printer costing $1,155, … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Waterloo – Financial Management (2022M-7)
… financial reports to the Board. Town officials agreed with our findings and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Wynantskill Union Free School District – Purchasing (2022M-85)
… [read complete report - pdf] Audit Objective Determine whether the Wynantskill Union Free … 17 purchases totaling $27,231. Further, contract award and pricing information was lacking on seven purchases made …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… schematic and have not inventoried PPSI in their possession. County officials and IT staff did not establish …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… follow to resume essential operations if an unexpected IT incident occurred. In addition to finding sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… not competitively procured or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing … lease for equipment totaling $318,454, as required by the Purchasing Regulation. Have support that they obtained … Competitively procure goods and services as required by the Purchasing Regulation and ensure all proper …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesTown of Marathon – Town Clerk (2022M-143)
… report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and … monthly bank reconciliations and verify the accuracy of the financial records . As a result, the Clerk’s bank … balance was $6,251 more than it should have been as of April 21, 2022. Key Recommendations Maintain adequate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119