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Brighton Central School District – IT Asset Management (S9-22-6)
… brighton school audit statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… BOCES officials did not maximize interest earnings. As a result, over an 18-month period, officials missed an … procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) … policy. Invest available funds throughout the audit period in an authorized cooperative municipal investment fund …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… District fuel credit card purchases resulting in 155 charges totaling $16,258 that did not comply with District … and repair vendor . Vehicle repair invoices had 22 charges, totaling $1,891, that did not have enough detail to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… adequately managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and … did not adequately manage and monitor nonstudent network user accounts to help prevent unauthorized use, access and … officials, we found: 222 of the enabled nonstudent network user accounts (32 percent) were not needed or disabled. Most …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. Background The Wilton Water and Sewer Authority is an independent public benefit … established by the State Legislature to serve residents and commercial entities with water and sewer services. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Bolton Fire District – Credit Cards (2017M-180)
… The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the … $467,810. Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an … transfer moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… information technology (IT) controls for the period January 1, 2016 through June 21, 2017. Background The Greece … received its charter from the New York State Board of Regents in 1958, is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Town of Marbletown – Financial and Capital Planning (2017M-234)
… 26, 2017. Background The Town of Marbletown is located in Ulster County and has a population of approximately 5,600. … adopted an adequate fund balance policy, which resulted in the Town accumulating excessive fund balance in the general fund. Key Recommendations Develop multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234East Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library staff properly collected, …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Columbia-Greene Community College – Information Technology (2017M-213)
… ensured that the College's Information Technology system was adequately secured and protected against … and data. The College has never tested its disaster recovery plan; therefore, information may not be adequately … with the College’s computer use policy. Test the disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member … While Village Law authorizes certain claims to be paid in advance of audit, 10 of 18 such claims that we audited …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Chenango Valley Central School District -- Budget Review (B18-4-3)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… whether Authority officials procured goods and services in accordance with the procurement policy and applicable … Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The … low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Expenditures for the …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyVillage of Blasdell – Purchasing (2017M-195)
… policy contains inconsistent requirements for quotes and does not address professional services or quotes above … but below competitive bidding thresholds. The Board does not consistently audit claims prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Purpose of Audit The purpose of our audit was to evaluate the financial operations of the District for the … Perform an in-depth review of interfund loans to determine the actual amount owed by each fund. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July … April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of … District, which operates cafeterias in each of its seven school buildings for approximately 3,550 students, is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Hamilton County and is governed by an elected five-member Board of Education. The District operates no schools and has … Key Findings The Board did not receive monthly budget status reports. Revenues, expenditures and balance sheet … that all required reports, including quarterly budget status reports, are provided to the Board. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionGowanda Central School District – Financial Management (2016M-368)
… Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, … appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory limit. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St Lawrence County and has approximately 430 students. The … over fiscal years 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017m