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Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… complete report – pdf] Audit Objective Determine whether Eastern Suffolk Board of Cooperative Educational Services … audit BOCES eastern suffolk …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mCincinnatus Fire District – Financial Controls (2014M-49)
… and reported and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The Cincinnatus Fire District, which is distinct and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49City of Lockport – Cash Flow (2014M-195)
… City officials do not know the severity of their fiscal problems. The Treasurer does not routinely prepare cash-flow … can properly assess the magnitude of the City’s fiscal problems and subsequently monitor financial activity. Prepare …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… granted access to modify time records, including their own. Some departments require overtime be pre-approved, while … appropriately and prohibit employees from modifying their own time records. Ensure that all overtime is approved prior …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Town of Colden – Highway Operations (2017M-127)
… than necessary for a dump truck and purchasing $32,000 in road materials without obtaining competitive bids. The Board … policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of vehicles and … Keep records of daily vehicle use and comprehensive maintenance records listing cumulative costs of parts and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Town of Dannemora – Part-Town Activities (2017M-215)
… revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 through July 31, 2017. … includes the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by … relating to the allocation of PT activities and ensure they are allocated in the proper fund in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215South Country Central School District – Information Technology Inventory (2017M-219)
… a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items reviewed, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryYorktown Central School District – Procurement and Claims Processing (2017M-177)
… period July 1, 2015 through March 31, 2017. Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. … Yorktown Central School District Procurement and Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mWalton Fire Department – Financial Operations (2017M-242)
… to ensure that resources were properly safeguarded for the period January 1, 2016 through July 21, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Great Neck Union Free School District – Fuel (2016M-82)
… The Great Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates 10 schools with approximately 6,400 students, is governed by … Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $216 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Eden Central School District – Payroll (2017M-11)
Eden Central School District Payroll 2017M11
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11East Bloomfield Central School District – Online Banking (2016M-14)
… The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in Ontario County. The District, which operates two schools … Establish written online banking procedures as specified in Board policy. Designate one computer to be strictly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Southern Cayuga Central School District – Financial Management (2015M-224)
… audit was to review the District’s financial management for the period July 1, 2010 through August 6, 2015. … Background The Southern Cayuga Central School District is located in the Towns of Venice, Locke, Genoa, Scipio, … operates two schools with approximately 720 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … Findings District officials did not consistently adhere to established policies and procedures and ensure that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… to examine the District’s financial management practices for the period July 1, 2013 through January 31, 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, … operates nine schools with approximately 5,500 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Canastota Central School District – Payroll (2016M-56)
… Purpose of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June 30, 2015. … Canastota Central School District Payroll 2016M56 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… purpose of our audit was to examine the District’s fuel card purchases for the period July 1, 2012 through February … Herricks Union Free School District Fuel Card Purchases 2014M321 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… Brasher in St. Lawrence County and the Saint Regis Mohawk Reservation. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialVillage of Freeville – Time Attendance and Leave Accruals (2017M-24)
… 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population of approximately 520. … consistently followed established procedures outlined in the employee handbook. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Hudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over grant administration for … $41.5 million. Key Findings District officials need to improve internal controls over grant programs. The … for legitimate grant purposes. Grant expenditures reported to SED totaling $127,680 lacked sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324