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Edmeston Central School District - Fund Balance (2020M-1)
… 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $1.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Medina Central School District - Capital Projects (2019M-163)
… pricing or obtain alternative proposals or quotations for Project purchases. The Board did not always approve … Solicit competition through bids when required, or request for proposals or quotes to provide assurance the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Honeoye Central School District - Information Technology (2019M-9)
… have not adopted adequate security policies and procedures to safeguard IT assets. Employees stored personal data, such … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt … comprehensive IT security policies, procedures and plans to safeguard IT assets and data. Ensure staff comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… network user accounts. Properly restrict user permissions in the financial application. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… - pdf ] Audit Objective Determine whether the George Junior Republic Union Free School District’s (District) … Determine whether the George Junior Republic Union Free School Districts District website …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… [ read complete report - pdf ] Audit Objective Determine whether Village of Castile … Park). Key Findings Village officials did not accurately bill State Parks for water usage. Village officials: Were … fees that were not authorized by the contract or contract amendment. Key Recommendations Ensure the water usage overage …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Mount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… [read complete report - pdf] Audit Objective Determine whether Tompkins-Seneca-Tioga … properly safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were … accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… acceptable Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) … websites, such as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s AUP. Internet browsing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… Audit Objective Determine whether Hicksville Union Free School District (District) officials established adequate … audit School District Hicksville …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsCity of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… accessible parking spaces. Three components at the Police Station, such as signs with raised lettering and Braille. …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Walden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … The Walden Fire District is a district corporation of the State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… January 1, 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners … Long Lake Fire District No 1 Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Town of Conesville – Long-Term Planning (2016M-314)
… Purpose of Audit The purpose of our audit was to examine the Town’s long-term planning for … January 1, 2015 through July 26, 2016. Background The Town of Conesville is located in Schoharie County and has a … The purpose of our audit was to examine the Towns longterm planning for …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether internal controls over … Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedHuntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of the District’s cash … A majority of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Circleville Fire Company – Selected Financial Activities (2013M-391)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … $59,500. Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of … template does not include a section for bills paid prior to meeting. Key Recommendations Ensure the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mBerkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… 1, 2012 through January 31, 2014. Background The Berkshire Fire District is a district corporation of the State, … is located in Fulton County. It is governed by a Board of Fire Commissioners which consists of five elected members. … Berkshire Fire District Recording and Reporting Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mVoorheesville Central School District – Extra-Classroom Activities (2017M-181)
… District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m