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Wayne Central School District – Transportation Department Operations (2021M-160)
… the transportation department’s operations in accordance with Board-adopted policies and procedures. District officials generally agreed with our recommendations and indicated they would take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mMorristown Central School District – Information Technology (2021M-137)
… (IT) contingency plan. Key Findings District officials did not adequately manage network user accounts or develop an IT … officials would respond to IT disruptions. Officials did not: Develop written procedures for granting, changing and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane Central School District – Information Technology (2021M-84)
… and permissions. Key Findings District officials did not adequately manage and monitor user accounts and … serious interruption in operations. District officials did not: Disable 74 unneeded network user accounts of the 300 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Sayville Public Library – Treasurer (2016M-334)
… duties were indicative of those of a public officer, did not take an oath of office, which is a requirement for …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Carle Place Union Free School District – Payroll (2016M-69)
… for the period July 1, 2014 through October 31, 2015. Background The Carle Place Union Free School District is located in the Town of North … Although the payroll clerk performs procedures to double check her own work, the review process should involve someone …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Iroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Hudson City School District – Grant Administration (2013M-324)
… and that such disbursements are made in accordance with the grant requirement guidelines. Ensure that all … accurately allocated and correctly reported in accordance with grant-funding criteria. … Hudson City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Town of Bainbridge – Financial Management (2016M-332)
… to fund recurring expenditures, adopting budgets that were not structurally balanced by appropriating fund balance totaling $567,500. The Board has not established goals for the level of unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Edmeston Central School District – School Lunch Operations (2015M-174)
… to students were nutritious and prepared economically for the period July 1, 2013 through February 23, 2015. … five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled approximately $262,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174East Moriches Union Free School District – Budget Review (B7-14-3)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Brookfield Central School District – Financial Condition (2014M-48)
… audit was to examine the District’s financial condition for the period of July 1, 2012 through October 31, 2013. … school with about 230 students. Budgeted appropriations for the 2013-14 fiscal year are $5.9 million. Key Findings … a multiyear financial plan. Key Recommendations Budget for and maintain a reasonable amount of fund balance. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Liberty – Justice Court Operations (2016M-336)
… Manager to sign all disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Ellicottville Central School District – Purchasing (2014M-177)
… Office Manual. Ensure that the purchasing agent receives, reviews and retains appropriate purchasing documentation. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177The Academy Charter School – Board Oversight (2014M-295)
… prior to payment. … The Academy Charter School Board Oversight 2014M295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Town of Orangetown – Overtime (2017M-48)
… Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 through July 19, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $73 million. Key Findings The … of work schedules, time sheets and payroll summaries for two payroll periods disclosed discrepancies between these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Greenville Fire District – Investment Program (2023M-106)
… developed a comprehensive investment program but did not effectively manage the program. During the 17-month audit … checking and money market accounts, which had average available funds for investing of $845,365. Had officials … an additional $38,700 more than earned. Officials did not: Develop investment procedures to convey management’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Village of Newport – Financial Management (2017M-12)
… and adequately managed the Village’s financial condition for the period June 1, 2015 through September 30, 2016. … of approximately 640. General fund budgeted appropriations for 2016 totaled approximately $379,000. Key Findings From … Adopt budgets that include realistic estimates for expenditures. Develop a policy to govern the levels of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Saranac Central School District – Investment Program (2023M-89)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. During the 22-month audit period, the … funds available for investing, and earned $154,099 in investment earnings. Had officials utilized their investment …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Tonawanda City School District - Procurement (2023M-108)
… goods and services. As a result, they did not comply with District policies or New York State General Municipal … Did not obtain quotes or request proposals in accordance with District policies for 23 purchases totaling $102,378. Key Recommendations Ensure purchases comply with the District’s procurement policy and GML Section 103. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Village of Fayetteville – Information Technology Policies (2017M-47)
… safeguard electronic data and computer resources for the period June 1, 2015 through December 31, 2016. … Board of Trustees. General fund budgeted appropriations for 2016-17 totaled approximately $5.9 million. Key Findings … not adopt information technology policies and procedures for individual access rights, disaster recovery and password …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47