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Glen Aubrey Fire Company – Board Oversight (2022M-139)
… Company, Inc. (Company) Board of Directors (Board) ensured compliance with fire protection contracts (contracts) and … agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s … with the lease agreement. Key Recommendations Ensure compliance with the terms and conditions of all contracts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Cohoes City School District – Medicaid Reimbursements (2022M-107)
… totaling $12,603. The District lacked adequate procedures and did not provide supervision to ensure Medicaid claims were submitted and reimbursed. Key Recommendations The Director of Special … services provided. Ensure, session notes are entered in the billing system in a timely manner. Ensure billing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town officials did not … of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mVillage of Ellenville – Information Technology (2014M-278)
… audit was to determine if the Village’s computerized data and assets were properly safeguarded for the period June 1, … 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Morris Central School District – Financial Operations (2015M-251)
… to evaluate the District’s claims processing procedures and fund balance management for the period July 1, 2014 … Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Middleburgh Central School District – Financial Condition (2013M-206)
… The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is governed by the … $20.2 million. Key Findings Although the Board and District management believed they were effectively …
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)
… our audit was to examine the School’s student enrollment and billing processes and purchasing practices for the period July 1, 2013 through … Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… audit was to review the District’s employee compensation and benefits transactions with the aid of computer-assisted … City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in Cayuga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsFishers Island Union Free School District – Five Point Plan (2015M-320)
… was to evaluate the District’s claims audit process and compliance with State legislation known as the Five Point …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… oversight of the Middle School construction project and of the management company which assists with the School’s academic and financial operations for the period July 1, 2013 through … The management company pays most of the School’s bills, and School officials do not receive or review bank statements …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… Ensure that all fixed assets valued at $500 or greater for insurance purposes and $5,000 or greater for inventory and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … Key Recommendations Ensure that budget transfers in excess of $25,000 are presented to the Board for approval …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andWest Islip Union Free School District – Payroll (2016M-78)
… The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which … changes, collecting timesheets, entering hours worked and printing and distributing payroll checks for all District employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Area #6 – Patch Management – Information Technology Governance
… Patches update software programs and could help protect systems running those programs from … If patches are not installed regularly, the network and computers have an increased risk of vulnerability to … Without ongoing updates, security weaknesses and bugs in the software can be exploited by attackers in a wide range …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective manner. Of the 113 purchases totaling … had a prohibited interest in a contract between the Town and his construction company, providing construction services …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Peconic Bay Community Preservation Fund (2023-MR-1)
… East Hampton , Riverhead , Shelter Island , Southampton , and Southold . Audit Objective Determine whether officials … East Hampton , Riverhead , Shelter Island , Southampton , and Southold (Towns) properly administered the Peconic Bay … that all collections were properly supported, recorded, and deposited and that disbursements were proper and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Marathon Joint Fire District – Investment Program (2023M-76)
… complete report – pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed … audit marathon fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Washingtonville Central School District – Reserve Funds (2014M-45)
… The Washingtonville Central School District is located in the Town of Blooming Grove, including the Village of Washingtonville, and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45