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Village of Newport – Financial Management (2017M-12)

… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials adopted … increased $148,357 (60 percent) over the past three years to $396,383, as of May 31, 2016. Village officials have not … realistic estimates for expenditures. Develop a policy to govern the levels of fund balance the Village should …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12

Saranac Central School District – Investment Program (2023M-89)

… rate quotes, and Prepare monthly cash flow forecasts to estimate funds available for investment. Key … funds. District officials were given an opportunity to respond within 30 days in writing to our findings and recommendations but chose not to respond. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89

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-24

Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)

… Services (BOCES) officials managed user account access to the network and financial application. Key Findings Although BOCES officials restricted user account access to the financial application, they did not adequately manage … service accounts. Key Recommendations Periodically review all enabled network user accounts for necessity and disable …

https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m

Herricks Union Free School District – Fuel Card Purchases (2014M-321)

… The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is governed by an … The District inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321

Hancock Central School District – School Lunch Operations (2015M-176)

… Purpose of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared in the most … Key Findings The District serves nutritious meals to its students, but the meals costs more to prepare than the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176

Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financial

Dryden Central School District – Financial Condition (2013M-396)

… is approximately $35.3 million for the 2013-14 fiscal year. Key Findings The Board did not adopt reasonable budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396

Town of Enfield – Purchasing (2016M-377)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … obtain the proper number of quotes for purchases subject to Town policy. Not all vendor payments were in accordance … Recommendations Review and update the procurement policy to include guidance for the procurement of professional …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377

Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)

… students. Budgeted appropriations for the 2013-14 fiscal year total $18.8 million. Key Findings The District lacks …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroom

Binghamton City School District – Financial Condition (2013M-242)

… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $98 million. … year’s budget and available fund balance, and to plan for future years’ budgets. This planning includes an ongoing …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242

Town of Windsor – Information Technology (2017M-44)

… Purpose of Audit The purpose of our audit was to review the Town’s information technology (IT) controls for … awareness training. The IT policy had not been distributed to Town officials and employees. The Town’s server is not … and retain a signed copy of the acknowledgement page to ensure the users’ understanding of the Town’s policy. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44

Caribbean Heritage Month Celebration

… Month in the United States. The U.S. has attracted many people from the Caribbean who have excelled as scholars, … festivals, dancing, parades, and sharing traditional meals. …

https://www.osc.ny.gov/caribbean-heritage-month-2022

Westbury Water District – Purchasing (2015M-261)

… The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides water to over … $5.2 million. Key Findings District officials do not require the use of purchase orders when purchasing goods and services. The procurement policy does not require the solicitation of competition before …

https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261

X.7 Overview – X. Guide to Vendor/Customer Management

… providing or owing monies to the State or one of its Business Units. Business Units use Customers in the Statewide Financial … subsidiaries that have financial relationships with Business Units. The use of Customers is required for revenue … providing or owing monies to the State or one of its Business Units …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overview

Village of Little Valley – Capital Project Management (2020M-129)

… complete report - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees … (Board) properly planned and sufficiently monitored the waste water treatment plant (WWTP) project. Key Findings The Board properly planned … Determine whether the Village of Little Valley Village Board of Trustees Board …

https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129

Kingston Housing Authority – Board Oversight (2020M-103)

… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103

Overview – Travel and Conference Expense Management

… A well thought out travel and conference policy, specifically designed for your operations, is the foundation for establishing effective control over … with an overview of key elements that you should consider when developing or updating your travel and conference …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overview