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Gowanda Central School District – Financial Management (2016M-368)
… Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, … appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory limit. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368West Babylon Union Free School District – School Lunch Operations (2016M-243)
… elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and 1,050 … food costs, materials, labor and benefits. Monitor the number of meals produced divided by staffing hours and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Jefferson Central School District – Fund Balances (2015M-236)
… by an elected five-member Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year … levels and long-term plans for the District’s unrestricted fund balance and reserves. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or use the reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Huntington Union Free School District – Financial Condition (2015M-356)
… The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates eight schools … Discontinue the practice of adopting budgets that result in the appropriation of unassigned fund balance that will not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… in a timely manner. Ensure that adequate procedures are in place to monitor the use of portable devices when they are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts and nonpayroll disbursements were adequate for the period July 1, 2014 through August 31, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Accounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to … inform Business Units of new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number … is one that includes only purchases related to a single master contract. Business Units should not split invoices to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… review user access for all network user accounts and disable user accounts when access is no longer needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkVillage of Medina – Ambulance Service Billings (2014M-326)
… of Audit The purpose of our audit was to review ambulance service billing procedures for the period January 1, 2011 … a third party to collect Village money. The rates for service types indicated by the patient care records and the … to ensure that the correct rates are charged based on service provided. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided. Key Findings The … not: Claim any Medicaid reimbursements, totaling $442,841, for 18 Medicaid-eligible students. Examine and seek Medicaid … School District District claimed Medicaid reimbursements for all eligible Medicaid services provided …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Town of Chemung – Conflict of Interest (2022M-176)
… report – pdf] Audit Objective Determine whether any Town of Chemung (Town) officials had prohibited interests in Town … contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided … qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Arlington Central School District – Network User Accounts (2021M-110)
… methods to determine who is using each shared user account at a given time. Key Recommendations Regularly review enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… pdf ] Audit Objective Determine whether the Livonia Joint Fire District’s (District) Board was transparent when funding and … Determine whether the Livonia Joint Fire Districts District Board was transparent when funding and purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Saratoga Springs Public Library – Claims Processing (2014M-351)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls … included signatures from the Director or department heads to indicate that goods and services were actually received. The Board assigned the responsibility to audit and approve all claims for payment to the Board …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… schematic and have not inventoried PPSI in their possession. County officials and IT staff did not establish …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… follow to resume essential operations if an unexpected IT incident occurred. In addition to finding sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andTown of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Town of Pulteney – Information Technology (2021M-28)
… user accounts. Enter into a service level agreement (SLA) with the Town’s IT service providers. In addition, sensitive … and disable those that are unnecessary. Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… retain adequate records of all Department transactions and activity. Town officials should work with the New York State …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30