Search
Seneca Falls Central School District – Procurement (2021M-201)
… or document an exception from soliciting competition for services provided by six professional service providers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… did not control when her electronic signature was used by another employee to sign checks. The claims auditor did …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… officials. Key Recommendations Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… not follow their procurement policy and seek competition for project related professional services totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andPleasantville Union Free School District – Claims Auditing (2022M-136)
… policy For professional services were supported by Board minutes or contracts Exceeded available …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Town of Marathon – Claims Audit Process (2022M-124)
… $203,349: 68 claims totaling $116,411 were not audited by the Board as required. 50 claims totaling $120,992 did not …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Town of Chemung – Conflict of Interest (2022M-176)
… York State General Municipal Law Article 18, each invoice for repair work provided by the auto service corporations …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… that the Town’s general fund balance was overstated by $316,272 as of December 31, 2021, and cannot exercise …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Holland Patent Central School District – Fuel Inventory (2023M-141)
… completed 117 usage transactions during our test period by sharing Personal Identification Numbers (PINs) and/ or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Beacon City School District – Information Technology (2023M-143)
… additional entry points into a network and, if accessed by attackers, could potentially be compromised or used for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Tioga Fire District – Board Oversight (2022M-170)
… Audit and approve all claims before they are paid by the Treasurer. File the required delinquent AUDs with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… budgets, they did not develop a multiyear financial plan for the District. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsVillage of Elmira Heights – Claims Auditing (2024M-44)
… Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Sandy Creek Central School District – Reserve Management (2023M-43)
… report – pdf] Audit Objective Determine whether the Sandy Creek Central School District (District) Board of Education … audit sandy creek school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Town of Middleburgh – Claims Audit Process (2023M-56)
… 11 debit card purchases totaling $2,425 were not approved by the Board prior to purchase, two of which were …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Town of Johnsburg – North Creek Water District Charges (2023M-51)
… entitled to . Officials did not: Ensure services provided by the contractor were billed to the customers. Identify and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Town of Louisville – Water User Charges (2015M-44)
… a population of approximately 3,145. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… a population of approximately 330. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rental