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Putnam Valley Central School District – Information Technology (2021M-154)
… did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized use or access that could result in important …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the City of … The Library, part of the Mohawk Valley Library System, is governed by a 15-member Board of Trustees appointed by the …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online banking … not dedicate a separate computer for online transactions to limit access to online bank accounts. Both the Treasurer and Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Village of Silver Creek – Capital Projects (2017M-31)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s capital projects for the period … deficit fund balance and a $293,000 interfund loan payable to the general fund. The Board did not approve water capital … projects and revise the plan as needed. Develop a plan to eliminate the deficit fund balance in the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over financial … through March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has … records for several other municipalities, told us that it is difficult to dedicate time to update the prior years’ …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Village of Unadilla – Procurement (2022M-182)
… Village obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing … and monitor the tuition rate being charged in comparison to net costs per student and the State-calculated tuition … with the contract. Clarify and update its policy related to determining the residency of students attending the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Avon Central School District – Information Technology (2016M-123)
… Develop a formal disaster recovery plan to maintain or restore critical operations as quickly as possible in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Greenville Central School District – Information Technology (2016M-221)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Middleburgh Central School District – Financial Condition (2013M-206)
… update the District’s long-term financial plan to address how they will fund the budgets without the continued use of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Western New York Maritime Charter School – Financial Operations (2015M-124)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment and billing processes and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Cohoes City School District – Budgeting (2016M-111)
… how much should be accumulated and how and when the funds will be used. As of June 30, 2015, the District’s … that details funding levels and planned uses of reserve funds. Use surplus funds to fund one-time expenditures, fund needed reserves or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, … operates three schools with approximately 1,500 students, is governed by a seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The District, which operates one … by the BOCES claims auditor) was approved and paid in December 2015, six months before the services were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288North Salem Central School District – Time and Attendance (2016M-209)
… The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester County and portions of the Towns of Carmel and Southeast in Putnam County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Mexico Academy Central School District – Procurement (2023M-75)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did … totaling $17,762 and did not maintain documentation to justify they used a sole source provider for the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Village of Endicott – Budget Review (B4-16-7)
… the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a … Recommendation Address the deficits in the water and sewer funds to avoid adopting unbalanced budgets that include …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… the Gilboa-Conesville Central School District (District) Board of Education (Board) and officials effectively managed … fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 … for retirement contributions for at least nine years, workers’ compensation for 10 years and unemployment for 31 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that are not properly … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building