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Town of Union Vale - Payroll (2018M-31)
… health insurance overpayments identified included $19,400 for ineligible individuals. Direct supervisors did not always … over payroll to ensure paycheck amounts are accurate and for documented hours. Review all individuals on health … insurance to ensure that only eligible individuals receive benefits. Town officials generally agreed with our …
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)
… (PPSI) was adequately protected from unauthorized access, use and loss. Key Findings District officials did not … use IT resources. Develop written procedures for managing access to the network and financial application. Develop and … PPSI was adequately protected from unauthorized access …
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)
… financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …
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)
… contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District overpaid seven employees $29,686 for unused leave accruals. Key Recommendations Ensure …
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)
… did not provide formalized IT security awareness training for individuals who used the District’s IT assets. Personal … guidelines. Develop comprehensive written procedures for managing network and application user accounts. District …
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)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
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)
… and procedures to safeguard IT resources. Implemented strong access controls over user accounts and have not … and procedures for safeguarding IT resources. Implement strong access controls, in part, by disabling unnecessary …
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)
… to safeguard water system operations against unauthorized ac …
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)
… of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is …
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)
… year totaled approximately $64 million. Key Findings Payroll access rights were not adequately restricted to employees based on job duties. Duties related to the payroll certification process were not properly segregated. Key Recommendations Review the payroll access rights of payroll system users to ensure …
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)
… Treasurer controlled the use of her electronic signature for the period July 1, 2015 through May 31, 2017. Background … has approximately 300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $10.6 …
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 1, 2015 through 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 … South Buffalo Charter School Employee Compensation 2018M1 …
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)
… January 1, 2016 through June 30, 2017. Background The Walton Fire District is a district corporation of the State, distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an … Walton Fire District Financial Operations 2017M238 …
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)
… $26.7 million. Key Finding The District’s unrestricted fund balance exceeded the statutory limit by more than $4 … Recommendation Ensure that the amount of the unrestricted fund balance is in compliance with statutory limits and the District’s fund balance policy and reduce the excess amount in a manner …
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)
… source could not continue. The District did achieve some cost savings that cost savings measures are positive steps in the effort to use … expenditures. Key Recommendation Continue to examine cost savings opportunities to further aid the District in …
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)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through October … Finding District officials did not adequately segregate payroll duties or establish sufficient compensating controls. Key Recommendation Segregate the payroll clerk’s duties so that one individual does not …
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)
… of Audit The purpose of our audit was to evaluate the Library’s internal controls over claims processing for the … December 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton … of the Gloversville Enlarged School District. The Library received its charter as a school district public …
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)
… The purpose of our audit was to review the District’s payroll transactions for the period July 1, 2014 through … Valley Stream Central High School District Payroll 2016M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19