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Canandaigua City School District – Procurement of Professional Services (2015M-133)
… Background The Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is governed by an elected … The District failed to establish comprehensive procedures in the regulations corresponding to the general documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mCampbell-Savona Central School District - Budget Review (B2-15-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … The significant revenue and expenditure projections in the tentative budget appear reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and …
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)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for the period January 1, 2012 … Town of Thurman Capital Projects 2016M431 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Greene – Budget Practices (2016M-409)
… our audit was to examine Town officials’ budget practices for the four major operating funds, which include the general … The Town of Greene is located in Chenango County and has a population of approximately 5,600. The Town is governed by … in operating surpluses. Town officials have not developed a policy for acceptable levels of fund balance to maintain. …
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)
… Purpose of Audit The purpose of our audit was to determine whether Justice Court funds … 1, 2015 through October 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is … Town of Chester Justice Court Operations and Credit Card 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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a … Town of Dayton Financial Condition 2013M90 …
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)
… The purpose of our audit was to examine the District’s travel expenditures for the period January 1, 2015 through … million. Key Findings The Board has not adopted a written travel policy. The Board adopted a resolution establishing a per diem rate of $100 to cover meals and incidental travel expenditures, which exceeds the per diem rates set by …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… that all Village payments were supported and in compliance with the Village’s procurement policy. The Board also did not …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Village 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)
… and reports and to examine the internal controls over the water and sewer receipt process for the period June 1, 2012 … Board of Trustees. Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal year total … or authorized. The Village billed $77,000 more in water and sewer capital assessment charges than was legally …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Dansville Public Library – Procurement (2015M-225)
… the Towns of North Dansville, Conesus, Groveland, Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville and …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Town of Greene – Justice Court Operations (2021M-95)
… investigate any differences and determine the source of unidentified cash balances. Annually audit the Court’s …
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)
… - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and … Determine whether the Town of Freedom Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Town of Albion – Financial Management (2021M-29)
… finance operations, resulting in the four main operating funds’ combined unrestricted fund balance declining from … percent. If the Board continues to use fund balance at the current levels, it could deplete fund balance in the general …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not … the lack of segregation of duties within the Treasurer’s office. Approve or authorize anyone to approve billing … Recommendations The Board should: Ensure the Treasurer’s office complies with water and sewer Village laws and codes. …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Spackenkill Union Free School District – Professional Services (2021M-89)
… School District (District) officials sought competition for the procurement of professional services and entered into … a written service agreement. Last sought competition for District insurance policies in 2012, more than nine years … Free School District District officials sought competition for the procurement of professional services and entered into …
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)
… Department (Department) devices was adequately protected from unauthorized access and use. Key Findings County officials did not … Department Department devices was adequately protected from unauthorized access and use …
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)
… enabled network user accounts are additional entry points into a network and, if accessed by attackers, could … accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The …
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)
… IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money invested … display (unknown costs) were not inventoried. In addition, annual inventories were not conducted, and officials did not … inventory records are complete and accurate. Perform annual and complete physical inventories and compare results …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20