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Ellenville Central School District – Financial Condition (2015M-330)
… realistic estimates for expenditures. Discontinue the practice of adopting budgets that result in the appropriation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… on their job descriptions and responsibilities. Duplicate vendor files existed in the system because users created new vendor files when entering purchases for existing vendors. Key Recommendations Ensure that access to the vendor module is given to specific users based on their job …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-2132018 Financial Condition Report – 2018 Financial Condition Report
… condition is relatively stable, challenges loom on the horizon. Federal grants, one of the State’s primary revenue sources, make up more than one in every three dollars in the State budget. The potential for substantial cuts to …
https://www.osc.ny.gov/reports/finance/2018-fcrArkport Central School District – Payroll (2016M-338)
… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key Recommendations Develop and adopt written payroll policies and procedures. Review the calculations for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Walton Central School District – Financial Condition (2014M-118)
… Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Village of Sagaponack – Claims Processing (2017M-124)
… The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… 2021. Background The City, located in Herkimer County, is governed by its charter and State and local laws. The City … an elected Mayor and eight elected aldermen. The Council is responsible for the overall management and oversight of … including its financial condition. An elected Treasurer is the custodian of City money and is responsible for …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fChatham Central School District – Financial Condition (2015M-161)
… of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, Columbia County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Town of Genesee – Disbursements (2016M-433)
… Purpose of Audit The purpose of our audit was to review the cash disbursement process for … 1, 2015 through December 2, 2016. Background The Town of Genesee is located in Allegany County and has a population … Town of Genesee Disbursements 2016M433 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County … by a special act of the State Legislature in 1963. The Library, which operates one building with 20 employees, is … properly authorize all tuition payments to the Director. Library officials did not use competitive methods when …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Your Home Public Library – Financial Management (2016M-228)
… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… complete report - pdf] Audit Objective Determine whether Batavia City School District (District) officials … Determine whether Batavia City School District District officials appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… – pdf] Audit Objective Determine whether Hicksville Union Free School District (District) officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials did not: Develop policies and procedures regarding the procurement of professional services. Seek competition for 28 … in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalWaterloo Central School District - Financial Condition Management (2019M-137)
… that in total overestimated appropriations by $9.3 million for 2015-16 through 2017-18. Approved more than $9.3 million … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for one-time expenditures, paying down debt or reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Charlotte Valley Central School District - Information Technology (2019M-27)
… policies. District officials did not develop procedures for managing, limiting and monitoring user accounts and … officials did not provide IT security awareness training for District employees. In addition, sensitive IT control … IT security policies. Develop comprehensive procedures for managing, limiting and monitoring user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Half Hollow Hills Community Library - Fund Balance (2018M-127)
… [read complete report - pdf] Audit Objective Determine if the Board of Trustees (Board) effectively manages the Library’s fund balance. Key Findings The Library’s fund … Determine if the Board of Trustees Board effectively manages the Librarys fund …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… adhered to the law and District policy when procuring professional services. Key Findings The Board did not: Comply … did not: Always comply with District policy to procure professional services. Our review of procedures District officials used to select 17 professional service providers showed that they did not seek …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalHudson Valley Community College – Tuition and Fees (2016M-348)
… procedures. Regularly review the ERP system’s audit trail and use other available internal controls provided by …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348