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Franklin County – Internal Controls Over the Timekeeping System (2014M-276)

… Purpose of Audit The purpose of our audit was to review the County’s internal controls over the timekeeping … Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; certain … require overtime be pre-approved, while other departments do not have this requirement. There is no assurance that …

https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276

Newark Housing Authority – Information Technology (2017M-282)

… to adequately safeguard information technology (IT) assets for the period April 1, 2015 through August 22, 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, … individuals and families. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.8 …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… through May 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district public library. The … which serves a population of approximately 20,600, is governed by a Board of Trustees whose seven members are …

https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269

Walton Fire Department – Financial Operations (2017M-242)

… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of financial activities to ensure that resources were properly safeguarded for the … and provides fire protection and other emergency services to the Walton Fire District residents. The Department is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242

City of Geneva – Financial Management (2015M-105)

… of our audit was to assess the City officials’ financial management for the period January 1, 2012 through March 31, … City of Geneva Financial Management 2015M105 …

https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105

Mineola Union Free School District – Competitive Quotations (2015M-313)

… Purpose of Audit The purpose of our audit was to review the District’s internal controls over the … $87.8 million. Key Findings The Board does not have written guidelines or procedures for seeking competition … bidding requirements. Ensure that adequate actions have been taken in soliciting competition, or applicable …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313

Great Neck Union Free School District – Fuel (2016M-82)

… if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $216 … million. Key Findings The Board did not adopt a policy for fuel inventory accountability and there were no written …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82

Charter School of Inquiry – Student Enrollment and Billing (2017M-74)

… Purpose of Audit The purpose of our audit was to examine student enrollment and billing processes for the period July … expenses totaled approximately $2.5 million. Key Findings Student enrollment and attendance was not always adequately … attendance records. Key Recommendations Ensure that student information is entered correctly in the system, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74

Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275

Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… 25, 2016. Background The Hamilton Central School District is located in the Village of Hamilton and the Towns of … one cafeteria that serves 535 students and 111 employees, is governed by an elected five-member Board of Education. … The District’s number of meals per labor hour (MPLH) is significantly lower than industry standards. Without …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-condition

Rome City School District – Financial Management (2015M-215)

… 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which operates nine schools … fiscal year-end, rather than including the transfers in the proposed budget. Key Recommendations Discontinue …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215

Nanuet Union Free School District – Payroll (2015M-287)

… of our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. … informed decisions. District officials did not provide the payroll clerk with written procedures for processing the payroll. Key Recommendations Ensure there is pre-approval of …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287

Canastota 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-56

Millbrook Central School District – Claims Processing (2015M-48)

… of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which … Findings The claims auditor did not report to the Board and did not provide reports detailing claims audit results. … to ensure that they were accurate, properly supported and for valid District purposes. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48

Village of Homer – Purchasing and Credit Cards (2017M-112)

… through April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The … Village, which has a population of approximately 3,300, is governed by an elected five-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112

Village of Fayetteville – Information Technology Policies (2017M-47)

… Purpose of Audit The purpose of our audit was to determine if the Board established … 1, 2015 through December 31, 2016. Background The Village of Fayetteville is located in the Town of Manlius in Onondaga … Village of Fayetteville Information Technology Policies 2017M47 …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47

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