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Kent Fire District No. 1 - Financial Operations (2019M-37)
… Board was unable to provide documentation of four required permissive referendums and legal notices. The Board did not … the budget and that reserve funds are disbursed subject to permissive referendum and for the correct purposes. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37St. Paul Boulevard Fire District - Board Oversight (2018M-116)
St Paul Boulevard Fire District Board Oversight 2018M116
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Niagara Charter School - Information Technology (2018M-172)
… if personal, private and sensitive information (PPSI) on, or accessed by, the School’s information technology (IT) … seven computers. Virus scanning was either not activated or not up-todate on three computers. PPSI was not classified … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Ausable Valley Central School District - Claims Auditing (2018M-190)
… for appropriate purposes and audited and approved before payment. Key Findings Signed checks were printed before the claims auditor audited and approved the claims. … made during the audit period were not audited and approved before payment. During the audit period, 45 debit card …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Elba Central School District - Financial Management (2018M-96)
… averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have … if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than appropriations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Town of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17New Paltz Central School District – Payroll (2021M-45)
… complete report - pdf ] Audit Objective Determine whether New Paltz Central School District (District) officials … Determine whether New Paltz Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Naples Central School District – Network Access Controls (2020M-82)
… were appropriate or needed to be disabled. The District had 63 unneeded network user accounts that had not been used in at least six months. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Peekskill City School District - Network User Accounts (2021M-195)
… network user accounts. Key Findings District officials did not adequately manage and monitor network user accounts. In addition to sensitive information technology (IT) control weaknesses … to officials, we found District officials should have: Disabled 133 of the District’s 821 network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Ellenville Central School District – Network User Accounts (2022M-18)
… needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Town of Brandon - Financial Condition (2019M-239)
… The Board has not adopted a long-term financial or capital plan. Key Recommendations Include more realistic estimates of … of fund balance, along with a longterm financial and capital plan. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Cattaraugus County – Court and Trust Funds (2014M-85)
… of Review The purpose of our review was to examine the County’s controls to safeguard and account for court and … may be provided to the court and then delivered to the County Treasurer. Payments made pursuant to court orders commonly …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Malverne Union Free School District – Fund Balance (2016M-120)
… of our audit was to examine the District’s fund balance for the period July 1, 2014 through March 1, 2016. Background … a five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $53.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Germantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Company’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mLansingburgh Central School District – Purchasing (2017M-173)
… serving as the purchasing agent, has the ability to submit requisitions, creating a situation where purchases could be … of authority over the Treasurer, should review and approve requisitions submitted by the Treasurer prior to the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Sachem Central School District – Fund Balance (2017M-151)
… Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Village of Milford – Board Oversight (2018M-25)
Village of Milford Board Oversight 2018M25
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Malone Central School District – Payroll (2017M-278)
… District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278