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Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)

… cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardware

Town of Villenova – Purchasing (2014M-52)

The purpose of our audit was to evaluate internal controls over purchasing for the period of January 1 2013 through January 24 2014

https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52

Town of Hadley – Claims Auditing (2015M-198)

… audit process for the period January 1, 2014 through June 30, 2015. Background The Town of Hadley is located in … claims audit process for the period January 1 2014 through June 30 2015 …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198

Lewiston-Porter Central School District - Payroll (2018M-246)

… Seven employees were paid incorrectly for credit hours earned. Key Recommendations Ensure that time sheets, including overtime hours, are properly approved by the appropriate supervisor. … any overpayments. Ensure that stipends, including credit hours earned, are proper and supported. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246

Town of Queensbury - Water System Cybersecurity (2018M-268)

… have not been provided with job-specific cybersecurity awareness training. Water officials did not prevent or … Implement strong access controls. Provide cybersecurity awareness training to Water plant employees. Prohibit the …

https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268

Portville Central School District - Cafeteria Collections (2018M-244)

… Findings The Board did not adopt written cafeteria cash receipt policies, cash receipt duties were not properly segregated and the Cafeteria Manager did not adequately oversee the cash receipt function. Cafeteria collections totaling $7,200 were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244

Schoharie Central School District - School Lunch Operations (2019M-19)

… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District … bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19

Hornell City School District - Financial Management (2019M-38)

… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38

Town of Bovina - Records and Reports (2019M-200)

… financial reports since February 2018. Annual update documents (AUDs), which are the annual financial reports, …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200

Moravia Central School District - Fuel Inventory (2019M-183)

… fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183

Taconic Hills Central School District – Financial Management (2019M-155)

Determine whether the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155

Schroon Lake Central School District - Claims Auditing (2019M-97)

… by adequate documentation, for appropriate purposes and audited and approved before payment. Key Findings Checks were printed before the claims auditor audited and approved the claims. Claims totaling $172,760 for 35 … by adequate documentation for appropriate purposes and audited and approved before payment …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97

True North Rochester Preparatory Charter School - Information Technology (2019M-148)

… The Board did not adopt adequate IT policies or a disaster recovery plan. School officials did not provide IT security … comprehensive IT policies and procedures and a disaster recovery plan. Provide security awareness training to staff …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technology

Greenport Union Free School District - Bank Reconciliations (2019M-161)

… whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161

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