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Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… our audit was to review the IDA’s process for evaluating and monitoring projects and to review its grant and loan program for the period January 1, 2014 through … County Industrial Development Agency Project Monitoring and Grant and Loan Program 2015M85 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectEast Meredith Rural Fire District – Financial Activities (2021M-26)
… before payment. Maintain adequate supporting documentation for three disbursements totaling $11,478. Audit the … transactions were appropriate and properly accounted for, without proper controls, there is a risk that disbursements will not be made for proper purposes and money collected will not be …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… over the work of the Treasurer, who was responsible for receiving and disbursing cash, signing District checks … the Treasurer filed required annual financial reports for 2017 through 2019. Complete mandatory fiscal oversight … made during our audit period and found that they were for proper District purposes. Key Recommendations Routinely …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Gananda Central School District – Procurement (2021M-86)
… document that they properly sought required competition for purchases: Subject to competitive bidding requirements … has adequate policies and clear and consistent procedures for procurements not subject to competitive bidding, including professional services, and monitor for and enforce compliance with policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86York Central School District – Network Access Controls (2022M-93)
Determine whether York Central School District District officials ensured network access controls were adequate
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Watertown Fire District – Procurement (2022M-155)
… a competitive method to procure professional services and insurance coverage from five vendors totaling $102,136. … for soliciting competition for professional services and insurance coverage. Obtain quotes as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… a competitive method to procure professional services and insurance coverage from seven vendors totaling $855,265. Key … is sought periodically for all professional service and insurance coverage vendors. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesTown 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-124Oswego 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-194Greenville Central School District – Information Technology (2021M-156)
… complete report - pdf] Audit Objective Determine whether Greenville Central School District (District) officials … Determine whether Greenville Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Greenport 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-newLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020 as required … did not maintain documentation to support attendance for training and we were unable to determine which staff … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkRye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… report - pdf] Audit Objective Determine whether the Rye Neck Union Free School District (District) used District … Determine whether the Rye Neck Union Free School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newMarion Central School District – Procurement (2022M-3)
… bidding requirements but subject to alternative quote thresholds, and $377,979 paid to four professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… (NYSED). When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps. The District’s contracted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Beacon City School District – Information Technology (2023M-143)
… enabled network user accounts are additional entry points into a network and, if accessed by attackers, could …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Town 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-57Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… BOCES officials did not maximize interest earnings. As a result, over an 18-month period, officials missed an … procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) … policy. Invest available funds throughout the audit period in an authorized cooperative municipal investment fund …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… that did not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . Vehicle repair invoices had 22 charges, totaling $1,891, that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentSandy Creek Central School District – Reserve Management (2023M-43)
… $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to … expenditures. Transfer funds improperly maintained in the debt service fund to the general fund. Obtain Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43