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Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… Board and District officials should: Develop procedures to define the claims auditor’s duties and provide guidance on …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

Oysterponds Union Free School District - Financial Management (2019M-217)

… Develop and adopt budgets that include realistic estimates for revenues, expenditures and unassigned fund balance based …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… (Supervisor) or the County Treasurer (Treasurer) in a timely manner. Key Recommendations The Clerk should: …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75

Town of Hempstead – Compensatory Time (2021M-64)

… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As … result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Menands Union Free School District – Information Technology (2021M-78)

… IT vendors’ roles and responsibilities. As a result, gaps in IT security practices occurred. The Board and District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78

Wynantskill Union Free School District – Purchasing (2022M-85)

… Free School District (District) sought competition when purchasing goods and services that fell below the statutory … could not always support competition was sought when purchasing goods and services that fell below the statutory … clear guidance in procedures to seek competition for purchasing goods and services that were not required to be …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85

Attica Central School District – Financial Management (2022M-103)

… appropriations by an annual average of $2 . 7 million (10 percent). Maintained four reserves totaling $2 . 4 million …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

… officials established adequate controls over network user accounts and developed an information technology (IT) … did not establish adequate controls over network user accounts and did not develop a written IT contingency plan. … we found that: Of the District’s 1,909 network user accounts 1,896 network user accounts were granted unneeded …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and

Scarsdale Union Free School District – Overtime (2022M-105)

… primarily for routine services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105

Clyde-Savannah Central School District – Network Access Controls (2020M-122)

… were secure. Officials did not regularly review network user accounts and permissions to determine whether they were … District had the following unneeded accounts: 354 network user accounts (33 percent) 53 generic and/or shared user accounts (53 percent) Five administrative user accounts …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122

Town of Marcy – Justice Court Operations (2020M-166)

… [ read complete report - pdf ] Audit Objective Determine whether the Town of … made reasonable efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the … monitor the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166

Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)

… (NYSED). When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps. The District’s contracted …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9

Village of Port Chester - Dual Employment (2018M-91)

… job worked the hours the Village compensated them fo …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… of Trustees (Board) did not adopt a written capital asset policy or conduct periodic inventories. Officials did not … identifying information, such as make, model or serial numbers. Key Recommendations Develop and adopt a comprehensive, written capital asset policy. Maintain a complete, accurate and current inventory …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

South Glens Falls Central School District – Access Rights (2012M-257)

… The South Glens Falls Central School District is located in Saratoga County. The District is governed by the Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257

Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)

… 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by the Board of Education which comprises nine …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… of Directors (Board) did not provide adequate guidance on fundraising activities and did not enforce bylaw provisions … bank reconciliations for all accounts. Cash receipts and fundraising activities were not adequately documented. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… (Board) provided adequate oversight of the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal duties and could not explain why the bank balances … Board provided adequate oversight of the Treasurers fiscal duties …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165