Search

Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)

… whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used competitive methods when … whether JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services BOCES officials used competitive methods when …

https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services

Town of Marathon – Claims Audit Process (2022M-124)

… – pdf] Audit Objective Determine whether the Town of Marathon (Town) Board (Board) properly audited claims prior … Determine whether the Town of Marathon Town Board Board properly audited claims prior to …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124

Wyoming Central School District – Professional Services (2020M-152)

… providers were competitively sought. The District did not have written agreements with three professional service …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152

Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)

… written IT contingency plan. The District pays $10,500 for central site infrastructure support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technology

Town of Dix – Supervisor’s Control of Cash (2022M-57)

… bookkeepers, who performed all financial duties, including online banking. The Town Board (Board) did not adopt written … and procedures for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received … and procedures for cash receipts and disbursements and online banking. Town officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57

Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)

… audit onondaga cortland madison BOCES cash management …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management

Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

… monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … contracts were procured and monitored in the best interest of taxpayers. District officials did not: Comply with …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department

Oswego City School District - Separation Payments (2021M-194)

… or employment contract. For example, officials provided: A teaching assistant with a credit of $18,087 to be used toward … coverage and a $2,908 separation payment. However, the teaching assistant did not meet the CBA requirements to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194

Greenville Central School District – Information Technology (2021M-156)

Determine whether Greenville Central School District District officials established adequate network user account controls to prevent unauthorized use or access

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156

Greenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)

… required. Such training should address recognition of the warning signs, whom to turn to for assistance, and how to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-new

Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)

… Objective Determine whether the Livonia Central School District (District) used District resources to provide the mental … in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental … Determine whether the Livonia Central School District District used District resources to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-york

Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)

… health training to any staff for the 2020-21 school year by September 15, 2020 as required by New York State Education Department (SED) regulations. Ten … health training to all staff and ensure it is completed by September 15, as required. Such training should address …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-new

Marion Central School District – Procurement (2022M-3)

… $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but subject to alternative quote thresholds, and $377,979 paid to four professional service providers. The Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3

Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)

… Internet connectivity meets the Federal Communications Commissions FCC recommended bandwidth …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… complete report - pdf] Audit Objective Determine whether the Board and Membership provided adequate controls over the Company’s receipts and disbursements. Key Findings … are inadequate over receipts and disbursements because the Treasurer, without adequate oversight, is the only one …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

Sandy Creek Central School District – Reserve Management (2023M-43)

… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43

Town of Johnsburg – North Creek Water District Charges (2023M-51)

… annual water revenue) in water revenues it was entitled to . Officials did not: Ensure services provided by the contractor were billed to the customers. Identify and bill all new water customers. … all water rates were Board-adopted and accurately charged to customers. Perform an annual audit of the Water Clerk’s …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51

Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)

… controls over the Department’s contracts with agencies for the period January 1, 2014 through December 31, 2014. … a 23-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $392 million. The County Department of Social Services is responsible for providing temporary assistance to eligible individuals …

https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015m