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Brookfield Central School District – Financial Condition (2014M-48)
… three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not developed a …
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)
… our audit was to examine the Court’s financial operations for the period January 1, 2015 through July 22, 2016. … who oversee Court operations. The Court’s revenues for 2015 were $278,000. Key Findings The Justices allow the … reported as paid or referred to the DMV Scofflaw program for enforcement, and document such review was performed. … …
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)
… Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected seven-member Board of Education and operates one school with approximately 615 students. … does not state competitive bidding threshold amounts and the Business Office Manual is more restrictive than …
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)
… The purpose of our audit was to examine School operations in relation to the approval of contracts and review of payments to service providers for the period July 1, 2012 through May 31, 2014. Background … did not approve contracts with the School’s management company and its information technology consultant. The Board …
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)
… each year. Our review of work schedules, time sheets and payroll summaries for two payroll periods disclosed discrepancies between these three … transfers, when necessary. Ensure that the identified payroll errors are corrected. … Town of Orangetown Overtime …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48X.7 Overview – X. Guide to Vendor/Customer Management
… Units use Customers in the Statewide Financial System to bill, collect receivables, and manage revenue contracts. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewVillage of Hempstead – Budget Review (B7-14-4)
… the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Morristown Central School District – Information Technology (2021M-137)
… user accounts and developed an information technology (IT) contingency plan. Key Findings District officials did not adequately manage network user accounts or develop an IT contingency plan that details how District officials would …
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)
… As a result, the District has an increased risk that it could lose important data and suffer serious interruption … to be used for non-administrative activities. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… cash receipts and disbursements were properly accounted for. Key Findings District officials need to improve internal … did not include adequate supporting documentation for 41 deposits totaling $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Wappinger - Information Technology (2019M-220)
… develop a breach notification policy, disaster recovery plan or a policy addressing PPSI. Sensitive information … when access is no longer needed. Develop and adopt comprehensive IT policies that address breach notification, … disaster recovery and PPSI, and communicate all adopted IT policies to Town officials, employees and the IT …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… the Pre-K program by tracing personnel costs to CBAs and payroll records. We found total personnel costs of $745,262, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… Ice rink collections totaling $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days after being collected. Key … Establish and adopt citywide policies and procedures for collecting, depositing and recording cash receipts. City …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Cairo - Fuel Management (2019M-150)
… personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued at $93,324, Town officials were only … Key Recommendations Ensure accurate fuel delivery and inventory records are maintained and periodic fuel inventory reconciliations are performed, …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Village of Speculator – Financial Condition (2013M-381)
… audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through August 31, 2013. … Trustees and an elected Mayor. Its adopted appropriations for the 2013-14 fiscal year are approximately $1.7 million. … Key Findings The Board did not develop sound revenue budget estimates. Unplanned operating deficits have caused …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Wayne Central School District – Transportation Department Operations (2021M-160)
… - pdf ] Audit Objective Determine whether Wayne Central School District (District) officials have developed a process to … the overall efficiency and cost-effectiveness of the transportation department’s operations. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mMonticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… The Village of Monticello Housing Authority is located in the Village of Monticello in Sullivan County. The Authority, which was established … disbursements made to property owners. Heads of household in the Family Self-Sufficiency (FSS) did not certify that …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272IX.12.A Key Provisions – IX. Federal Grants
… The following are the key provisions of the CMIA: Federal agencies must make timely grant awards … authorities or local governments) will be subject to CMIA interest calculations if the total annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsEast Moriches Union Free School District – Budget Review (B7-13-3)
… expenditure projections in the District’s tentative budget for the 2013-14 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/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Wyandanch Union Free School District – Budget Review (B20-7-7)
… report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of … 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted a budget … and amend the budget, as necessary. … The purpose of our budget review was to provide an independent evaluation of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7