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Village of Fultonville – Claims Auditing (2015M-106)
… December 31, 2014. Background The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population of approximately 790. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Oneida Housing Authority – Tenant Rents (2014M-306)
… July 31, 2014. Background The Oneida Housing Authority is a municipal housing authority created to provide low-rent … individuals in the City of Oneida. The Authority, which is governed by a seven-member Board of Commissioners, …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Fairport Central School District - Payroll and Employee Benefits (2023-118)
… calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … been paid $2,000 because they retired prior to the end of the school year, a requirement for this incentive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… pdf] Audit Objective Determine whether Questar III Board of Cooperative Educational Services (Questar BOCES) … assets were properly accounted for. Audit Results As of June 30, 2023, Questar BOCES had IT assets with an original cost of $28.5 million (44,305 items) accounted for in its …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareTown of Villenova – Purchasing (2014M-52)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period of January 1, 2013 through January 24, 2014. Background The … 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-52Town of Hadley – Claims Auditing (2015M-198)
… 2014 through June 30, 2015. Background The Town of Hadley is located in Saratoga County and has approximately 2,000 residents. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198Town of Queensbury - Water System Cybersecurity (2018M-268)
… limiting, securing and monitoring user access. Water plant personnel have not been provided with job-specific … Provide cybersecurity awareness training to Water plant employees. Prohibit the public disclosure of sensitive …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Portville Central School District - Cafeteria Collections (2018M-244)
… collections are properly recorded in the point of sales (POS) system and properly secured until deposited. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Schoharie 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-19Hornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Town of Bovina - Records and Reports (2019M-200)
… are the annual financial reports, have not been filed for the fiscal years ending December 31, 2017 and 2018. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Moravia Central School District - Fuel Inventory (2019M-183)
… fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did not perform 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-183Taconic 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-155Schroon Lake Central School District - Claims Auditing (2019M-97)
Determine whether claims were supported 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-97True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… complete report - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) assets were safeguarded. Key Findings The Board did not adopt adequate IT policies or a disaster … Determine whether the Board and School officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyGreenport Union Free School District - Bank Reconciliations (2019M-161)
… Determine whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer … bank account reflected the actual cash balance for 2016-17 and 2017-18. Key Recommendations Ensure that bank … bank balances. Perform bank reconciliations within 30 days and post correcting journal entries each month. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Town of East Otto - Information Technology (2018M-156)
… (IT) assets are properly safeguarded and accessed for appropriate Town purposes. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… The Board conducts a proper audit of claims. The Village’s check signing process is adequate. Key Findings Village … Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Crown Point Central School District - Claims Auditing (2018M-76)
… 25 check disbursements made during the audit period were not audited and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. Audit and approve claims … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Education Law §1724 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Village of Greenwich - Cash Management (2019M-230)
Determine whether Village officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230