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Forensic Audit of Payments to On-Board Service Managers (Follow-Up)
… the Unit violated Metro-North policy by not disclosing the referral of a relative who was hired in the Unit. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followOversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). Background … (Department) measured the effectiveness of the obesity and diabetes prevention programs in meeting their goals and … in our initial audit report Oversight of Obesity and Diabetes Prevention Programs …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followGreater Amsterdam School District – Capital Project (2022M-50)
… the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the … the Greater Amsterdam School District District Board of Education Board and officials properly managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50South Orangetown Central School District – Network User Accounts (2022M-24)
… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer … and regularly review enabled network user accounts for necessity. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Mount Morris Central School District – Online Banking (2022M-99)
… were appropriate, District officials did not secure access to online banking. In addition to sensitive information technology (IT) control weaknesses that we confidentially communicated to District officials, officials did not: Have an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Town of Fishkill – Information Technology (2020M-153)
… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … use policy (AUP) and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were … Determine whether Town of Fishkill Town officials ensured the Towns Information …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153North Salem Central School District – Network User Accounts (2022M-140)
… complete report – pdf] Audit Objective Determine whether North Salem Central School District (District) officials … audit school district North Salem …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… because the real property tax levy and a schedule of other estimated revenues were not included. The Board did … complete and accurate, that include realistic estimates of revenues and appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26City of Norwich - Emergency Medical Services Billing (2019M-112)
… whether City officials effectively managed emergency medical services (EMS) billing. Key Findings The EMS … bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents totaling … rate of collection. No one reconciles the billings to the medical services provided. The EMS Department had 903 …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Miller Place Union Free School District – Check Signing (2017M-76)
… District’s check signing procedures for the period July 1, 2015 through November 30, 2016. Background The Miller … Treasurer does not maintain custody of his signature flash drive. While the Board has authorized the District Clerk to … the District Clerk does not have her own signature flash drive. Key Recommendations Amend the authorized signature …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the … January 13, 2016. Background The Orange-Ulster Board of Cooperative Educational Services (BOCES) is a public … OrangeUlster Board of Cooperative Educational Services Fixed Assets 2016M268 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Madrid-Waddington Central School District – Financial Condition (2015M-347)
… June 30, 2015. Background The Madrid-Waddington Central School District is located in the Towns of Lisbon, … in St. Lawrence County. The District, which operates one school with approximately 680 students, is governed by an … MadridWaddington Central School District Financial Condition 2015M347 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Town of Wellsville – Budgeting (2021M-112)
… practices and be more transparent with how it budgets for the general and highway funds. The Board gave taxpayers … budgets that more appropriately levy real property taxes for each general and highway fund. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Forestburgh Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… January 1, 2012 through December 31, 2014. Background The Clifton Park-Halfmoon Fire District No. 1 is a district … of the State, separate and distinct from the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is … Clifton ParkHalfmoon Fire District No 1 Length of Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… if District officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, 2015. … using money designated for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop … Bovina Fire District Fund Balance 2015M138 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… determine if the Board provided adequate oversight of the District’s financial operations to ensure that assets were … 1, 2014 through April 27, 2015. Background The Alton Fire District is a district corporation of the State, distinct and separate from … Alton Fire District Internal Controls Over Financial Operations 2015M96 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
ClintonEssexWarrenWashington BOCES Payroll 2015M353
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Huntington Manor Fire District – Cash Disbursements (2014M-108)
… of January 1 through December 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is a district … Huntington Manor Fire District Cash Disbursements 2014M108 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… District is a district corporation of the State, distinct and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an … did not submit an annual financial report to the Board and has not filed an annual financial report with OSC since …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37