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Sachem Central School District – Fund Balance (2017M-151)

… 2016-17 fiscal year totaled approximately $306.4 million. Key Findings From 2011-12 through 2014-15, total fund balance … and multiyear plan to ensure future financial stability. Key Recommendations Adopt a written fund balance policy for …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151

Town of Deerpark – Real Property Tax Collections (2017M-277)

… is located in Orange County. The Town, which is governed by an elected five-member Town Board, has a population of …

https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277

Cairo-Durham Central School District – Information Technology (2017M-246)

… accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the … training, monitor Internet usage and configure the web filtering software to block access to sites that violate …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246

Bethlehem Central School District – Credit Cards (2017M-41)

… Purpose of Audit The purpose of our audit was to determine if District credit … million. Key Findings The claims auditor did not audit all credit card claims prior to payment. The credit card … Key Recommendations The claims auditor should audit all credit card claims prior to payment. The Board should not …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41

Fort Edward Union Free School District – Financial Condition (2015M-67)

… July 1, 2012 through February 28, 2015. Background The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by … Fort Edward Union Free School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67

Cheektowaga Public Library – Treasurer’s Reports (2015M-136)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial … May 11, 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The …

https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136

Schroon Lake Fire District – Cash Disbursements (2017M-9)

… 1, 2015 through October 31, 2016. Background The Schroon Lake Fire District is a district corporation of the State, … Schroon Lake Fire District Cash Disbursements 2017M9 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… complete report – pdf] Audit Objective Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … audit BOCES ontario seneca yates cayuga wayne …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payroll

Germantown Central School District – Payroll (2023M-3)

… (District) officials accurately paid employees and the compensation was supported and authorized by the Board of … did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3

Town of Harford - Highway Asset Accountability and Procurement (2019M-201)

… fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases are verified to the State contract price. Ensure elected and appointed officials and employees …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201

Hoosick Falls Central School District - Financial Condition Management (2019M-159)

… lines continued to be overestimated. Unrestricted fund balance ranged between 5.9 and 9.8 percent of ensuing years’ … Discontinue the practice of reducing unrestricted fund balance by making un-budgeted year-end interfund transfers. … of appropriations. Adopt a written plan to use excess fund balance to benefit District taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management

Town of Schroeppel - Financial Records and Reports (2019M-187)

… [read complete report - pdf] Audit Objective Determine whether the … and reports to allow the Board to properly manage the Town’s finances. Key Findings The Comptroller did not perform bank … records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are the Annual …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187

Niagara Charter School - Information Technology (2018M-172)

… and sensitive information (PPSI) on, or accessed by, the School’s information technology (IT) assets is properly … computer and Internet use was found on seven computers. Virus scanning was either not activated or not up-todate on … in accordance with the acceptable use policy. Ensure that virus protection is installed, activated and up-to-date on …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172

Greene County - Information Technology (2020M-38)

… County Legislators did not monitor compliance with the County’s acceptable use policy, and did not adopt IT … Adopt comprehensive IT policies, communicate them to all employees, and review and update routinely or when significant changes in the environment occur. Provide adequate cyber security …

https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38

Naples Central School District – Network Access Controls (2020M-82)

… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … whether they were appropriate or needed to be disabled. The District had 63 unneeded network user accounts that had … accounts and disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82

Town of Brandon - Financial Condition (2019M-239)

… resulting in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has not adopted a long-term financial or capital plan. Key Recommendations … Discontinue overspending appropriations and appropriating unavailable fund balance to finance operations. Develop and …

https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239

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