Search
Town of Union Vale - Payroll (2018M-31)
Determine whether Town officials established adequate policies and procedures over payroll leave and health insurance payments
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Belleville-Henderson Central School District - Information Technology (2019M-128)
… officials did not provide IT security awareness training to all employees. District officials did not develop … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide periodic IT security awareness training to all employees who use IT resources. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Broadalbin - Records and Reports (2018M-63)
… complete and accurate accounting records and reports to allow the Board to properly manage the Town’s finances. Key Findings The Supervisor did not maintain, or require his bookkeeper to maintain, complete, accurate and up-to-date accounting …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Northern Adirondack Central School District – Leave Accruals (2020M-50)
… Discuss overpayments with the District’s legal counsel and take appropriate action to recover funds. Except as … officials generally agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Forestville Central School District - Information Technology (2019M-170)
… whether personal, private and sensitive information (PPSI) on, or accessed through, the District’s information … the District’s IT assets. Personal Internet use was found on computers assigned to employees who routinely accessed … whether personal private and sensitive information PPSI on or accessed through the Districts information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Medina Central School District - Reserve Funds (2019M-165)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town of Westerlo - Information Technology (2020M-33)
… Key Recommendations Adopt policies and procedures for safeguarding IT resources. Implement strong access … to address the Town’s specific needs and expectations for IT services. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33City of Syracuse – Water System Cybersecurity (2019M-173)
… properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … unneeded accounts in a timely manner. Establish a process for staying current on water system cybersecurity threats. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… June 1, 2013 through January 31, 2015. Background The Waterford Volunteer Fire Department is a volunteer … that provides fire protection services to the Village of Waterford, Saratoga County. The Village also contracts with the Town of Waterford, Saratoga County, to provide services to portions …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… the oversight of the Company’s financial operations for the period January 1, 2012 through February 28, 2014. … The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of Queensbury, … or invoices. Key Recommendations Approve all payments for purchases made by committees. Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… 1, 2013 through March 31, 2014. Background The Averill Park No. 2 Fire District is a district corporation of the … Averill Park No 2 Fire District Controls Over Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Purpose of Audit The purpose of our audit was to determine whether BOCES officials … through June 30, 2017. Background The Madison-Oneida Board of Cooperative Educational Services is governed by a Board of … MadisonOneida Board of Cooperative Educational Services Payroll 2017M239 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials … duties and whether the Treasurer controlled the use of her electronic signature for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229South Buffalo Charter School – Employee Compensation (2018M-1)
… July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an eight-member Board of Trustees, has … Key Recommendations Ensure that employee compensation is specified in the CBA, written employment contracts, Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Granville Central School District – Fund Balance (2016M-114)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of … Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Ithaca City School District – Financial Condition (2015M-318)
… Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Honeoye Central School District – Payroll (2015M-277)
… 1, 2015. Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South … two school buildings with approximately 600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Gloversville Public Library – Claims Processing (2014M-81)
… 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and … public library from the State Board of Regents and is governed by an elected nine-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Valley Stream Central High School District – Payroll (2016M-19)
… Background The Valley Stream Central High School District is located in the Town of Hempstead, Nassau County. The … operates four schools with approximately 4,600 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19