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DeRuyter Central School District - Information Technology (2019M-175)

… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … and monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Town of Oneonta – Town Clerk (2021M-59)

… 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations … bank reconciliations and accountability analyses, whereby known liabilities are reconciled to available cash. Town …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

City of Johnstown – Financial Management (2020M-134)

… 2, 2020. Without accurate financial records, the Common Council (Council) did not have accurate financial information to … does not know the City’s current financial condition. The Council did not adequately plan and monitor Emergency Medical …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134

Town of New Castle - Recreation Department Cash Receipts (2020M-19)

… Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to … policy to provide guidance for payments received at the Department. The Department did not receipt and remit money in a timely … Determine whether payments received by the Recreation Department were properly receipted deposited and reported to …

https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19

Town of Bennington - Financial Management (2019M-249)

Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Copenhagen Central School District - Procurement (2019M-238)

… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … the audit period. Key Recommendations Obtain written and verbal quotes as required by the District’s procurement policy and ensure that all proper documentation is maintained. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238

Town of Stanford – Financial Management (2021M-130)

… Board properly managed the Town’s financial condition and adopted realistic budgets. Key Findings The Board did not properly manage the Town’s financial condition and did not adopt realistic budgets. The Board: Adopted an unbalanced 2020 budget that was missing information and misleading, which resulted in a 58 percent decrease in …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130

New Hartford Central School District – Payroll (2021M-149)

… ] Audit Objective Determine whether New Hartford Central School District (District) officials ensured the District … Determine whether New Hartford Central School District District officials ensured the District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149

II.4 New York State Financial Accounting – II. New York State Financial Accounting

… New York State Financial Accounting standards are used in the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accounting

East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)

… officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to … officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-school

New York Mills Union Free School District – Procurement (2020M-79)

… officials sought competition for the purchase of good and services not subject to competitive bidding. Key Findings … or verbal quotes were obtained for the purchase of goods and services from 13 vendors who were paid $73,032. Key … The purchasing agent should oversee the purchasing program and ensure purchases are made in compliance with the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we reviewed was … overtime totaling $72,218, without any explanation as to why the overtime was worked.  Paid 13 employees for … all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124

Garden City Union Free School District – IT Asset Management (2023M-161)

… As a result, officials cannot assure taxpayers that all IT assets are adequately accounted for and would be …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

North Babylon Union Free School District – Online Banking (2023M-156)

… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings  While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)

… all ECA funds were properly used. For example:  One club advisor did not deposit more than $3,500 in club … audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting … and recorded in compliance with the Board-adopted policy. Ensure that collections are deposited within a timely …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136

Town of Lincoln - Town Clerk (2023M-31)

… system, and improperly voided other receipts totaling $769.These unrecorded receipts and voids enabled the former …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31

Village of Hunter – Financial Operations (2023M-164)

… – pdf] Audit Objective  Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Rye City School District – Payroll (2024M-2)

… record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, and … paid to 15 employees with the highest overtime charges for their positions for the audit period and reviewed all of their time records …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Worcester Central School District - Fund Balance Management (2022M-75)

… million, or 4.3 to 15.7 percentage points. Real property tax levies were higher than necessary, in part, because …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)

… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund balance that was not used. The …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-management