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Mount Morris Central School District – Online Banking (2022M-99)

… take corrective action. Appendix B includes our comments on certain issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99

Oceanside Union Free School District – Monitoring Internet Use (2022M-195)

… acceptable Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) … confidentially to officials, we found that: Six of 40 employees used District computers to access websites, … personal email, online gaming and social networking, in violation of the District’s AUP. Internet browsing …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195

Town of Harrison - Budgeting Practices (2018M-142)

… (IT) control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned fund balance within a reasonable amount. Develop a plan to use excess fund balance to benefit taxpayers. Town …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142

Green Island Union Free School District - Separation Payments (2019M-55)

… a period of time, including $64,063 before his effective retirement date. The District inappropriately provided an … separation payments prior to the employee’s resignation/retirement date. Except as specified in Appendix A, District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

… Audit Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported … purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate … The former assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144

Canton Central School District - Claims Audit Process (2018M-186)

… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the scholarship committee reviewed and approved the awards, the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186

Eldred Central School District - Financial Condition (2018M-138)

… fund balance to fund recurring expenditures. As of June 30, 2017, the District’s unrestricted fund balance was less than 0.5 percent of 2018 appropriations. The District’s unrestricted fund balance had been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138

Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)

… officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … Library officials should review leave accrual records for full-time and part-time employees for compliance with … operations and whether officials accurately paid employees for leave time …

https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126

Town of Maryland - Financial Management (2018M-121)

… Key Findings Since 2015, the total combined fund balance in the general and highway funds increased by $450,000 and, … of $495,000 and underestimated revenues of $226,000 in the general and highway funds which contributed to the …

https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121

Edmeston Central School District - Fund Balance (2020M-1)

… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1

Walton Central School District - Fund Balance (2019M-209)

… Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The Board …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

Cuba-Rushford Central School District - Financial Management (2020M-7)

… an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7

Monticello Central School District - Fund Balance Management (2020M-2)

… $12.1 million in appropriated fund balance not being used to finance operations. The District’s recalculated surplus … limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District … and the amount of fund balance that will be used to fund operations. Review debt service and reserve funds and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… adopt a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer did not maintain … fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Town of Yorktown - Information Technology (2020M-16)

… Personal Internet use was found on computers assigned to 10 employees, including four who routinely accessed … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board policies. Regularly review …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16

Town of Patterson - Information Technology (2020M-37)

… officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the roles and …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37

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