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Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… March 31, 2015. Background The Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk … BayportBlue Point Union Free School District Leave Accruals 2015M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Thurman – Capital Projects (2016M-431)
… June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … Approve a detailed capital project budget including all anticipated costs and financing methods and require … and expenditures compared to the approved budget. Approve all change orders prior to the commencement of work. Approve …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Greene – Budget Practices (2016M-409)
… October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of approximately … budgets for its four major operating funds, which resulted in operating surpluses. Town officials have not developed a … of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… of our audit was to determine whether Justice Court funds were collected, recorded, deposited, disbursed and … cash exceeds known liabilities and remit any unidentified funds to the Office of the State Comptroller’s Justice Court Fund. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Dayton – Financial Condition (2013M-90)
… members. Budgeted appropriations for the Town’s four major funds for the 2012 fiscal year totaled approximately … a deficit and the general and highway town-outside-village funds have unexpended surplus funds that are excessive. Key Recommendations Correct the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… policy. The Board adopted a resolution establishing a per diem rate of $100 to cover meals and incidental travel expenditures, which exceeds the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Village of Monticello – Budget Review (B4-14-15)
… the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the … that the significant revenue and expenditure projections in the tentative budget are reasonable. The tentative budget … tax levy limit. Key Recommendations Include a tax overlay in the budget they adopt. Determine the reasonableness of …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Village of Bainbridge – Financial Operations (2014M-227)
… Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Greene – Justice Court Operations (2021M-95)
… with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Freedom – Financial Management (2021M-191)
… which ultimately resulted in a higher-than-necessary tax levy. The Board: Consistently underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by 45 percent during the past three years to …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Town of Albion – Financial Management (2021M-29)
… Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The Board … Appendix B includes our comment to clarify an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Spackenkill Union Free School District – Professional Services (2021M-89)
… taxpayers have little assurance that procurements are made in the most prudent and economical manner. District … Last sought competition for District insurance policies in 2012, more than nine years ago. However, the insurance … ensure professional services are completely procured and in compliance with District policy, and that written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… protect the Department’s electronic data containing PPSI. In addition to sensitive information technology (IT) control … of the 61 County-owned Department IT devices we examined, in violation of County policies. County officials have not … classification schematic and have not inventoried PPSI in their possession. County officials and IT staff did not …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andBeacon City School District – Information Technology (2023M-143)
… adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. … to District officials, we found that officials did not: Disable 281 unneeded network user accounts of the 1,280 … accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Phoenix Central School District – IT Asset Management (S9-22-20)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Brighton Central School District – IT Asset Management (S9-22-6)
… complete report – pdf] Audit Objective Determine whether Brighton Central School District (District) officials … 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)
… Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials … to realize additional interest earnings totaling $310,865. The Assistant Superintendent for Administration (Assistant … comprehensive investment program or develop procedures for the operation of the investment program in compliance with …
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)
… not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . Vehicle repair invoices had 22 charges, totaling $1,891, that did not have …
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)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … disabled. Most of these accounts should have been disabled in February 2021 when the District updated their network … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkTown of Louisville – Water User Charges (2015M-44)
… audit was to review the Town’s water user charge activity for the period January 1, 2013 through July 9, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $2.1 million. Key Findings The … adjustments. There is no review or prior approval required for adjustments to be made in the system. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44