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Babylon Union Free School District – Financial Condition (2015M-323)
… July 1, 2014 through August 31, 2015. Background The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates three … Babylon Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Margaretville Central School District – Fund Balance (2015M-55)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The District is governed by an elected five-member Board of Education. The District’s general fund budgeted … has not used any reserve moneys, except for about $16,800 of the repair reserve. The Board continually adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Kings Park Central School District – Fuel Inventory (2015M-282)
… 2015. Background The Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The … operates five schools with approximately 3,390 students, is governed by an elected five-member Board of Education. … policies and procedures to ensure that fuel inventory is periodically measured and that adequate inventory records …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Village 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 Saugerties – Justice Court Operations (2015M-47)
… governed by an elected five-member Town Board, maintains a Justice Court, with two elected Justices. The Court collected … bank reconciliations and accountability analyses. Neither Justice reconciled bail bank account balances with bail activity reports. Not all cash receipts were deposited within 72 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47City of Jamestown – Financial Condition (2016M-298)
… of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012 through … ensure that the Comptroller properly accounted for, health care expenditures. Key Recommendations Adopt structurally … update a comprehensive, written multiyear financial and capital plan that includes realistic measures for rebuilding …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Background The Springville-Griffith Institute Central School District is located in the Towns of Aurora, Boston, … SpringvilleGriffith Institute Central School District Financial Management 2015M221 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialShoreham-Wading River Central School District – Financial Management (2017M-75)
… School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Cooperative Educational Services consists of 18 component school districts and operates at three campuses. BOCES is …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationPlainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … The District significantly overestimated expenditures in its adopted budgets, and, therefore, none of the … Officials did not include the funding of reserves in the annual budgets. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mNewburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting for capital projects … The purpose of our audit was to determine if the accounting for capital projects …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… June 30, 2014. Background The Town of Boonville is located in Oneida County, has a population of approximately 4,600 … audit process. A Board member has a prohibited interest in Town contracts. Key Recommendations Ensure that deliberate … and that the Town does not enter into any contract in which a Town officer or employee has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Controls Over Computers (Follow-Up)
… handles hazardous material emergencies and toxic site remediation, and oversees asbestos monitoring and … to provide information on any actions that are planned to address the unresolved issues discussed in this review. …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followGowanda Central School District – Financial Management (2024M-104)
… by $4.5 million, and missing opportunities to lower real property taxes. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to … District officials made 38 purchases totaling $395,731 without the use of requisitions or purchase orders and made … competitive bidding process and obtain written and verbal quotes for procurements between $1,000 and the bidding …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mSUNY Bulletin No. SU-361
… Assistant Instructor (12 Mo) 003836 Assistant Instructor (HS) 003837 Clinical Assistant Instructor (12 Mo) 003861 Clinical Assistant Instructor (HS) 003862 Background: Chapter 189 of the Laws of 2023, which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… did not fully utilize the new Department of Motor Vehicles registration suspension program, submitting only a limited … period. In 23 weeks in 2016, TBTA submitted 225 plates for registration suspension out of the 4,645 that were eligible. … As of May 15, 2017, the number of plates submitted to DMV rose to 736, out of 10,421 eligible. Finally, officials …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followIT Security Fundamentals – Information Technology Governance
… on ensuring that data is not tampered with during or after submission. Having accurate and complete data is essential … value. The most available systems are accessible at all times and have safeguards against software or system errors, …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentals