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Town of Junius – Supervisor’s Records and Reports (2017M-168)

Town of Junius Supervisors Records and Reports 2017M168

https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168

Town of Nanticoke – Financial Condition Management (2017M-186)

… Board effectively managed the Town’s financial condition for the period January 1, 2016 through May 15, 2017. … Town Board. General fund budgeted appropriations for 2017 totaled $399,288. Key Findings Budgeted general fund … exceeded expenditures by an annual average of 15 percent for the last three years. The general fund’s year-end fund …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186

City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)

… whether cash receipts from the Community Activity Center were properly accounted for during the period January 1, 2016 through March 31, 2017. Background The City of Sherrill is located in Oneida County and has a population of approximately 3,070. The City is governed by an elected five-member City Commission. …

https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228

Greece Central School District – Retiree Health Insurance (2016M-54)

… Monroe County. The District, which operates 17 schools with approximately 11,000 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54

Village of Nelliston – Department of Public Works Payroll (2015M-104)

Village of Nelliston Department of Public Works Payroll 2015M104

https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104

Kenilworth Fire District No. 2 – Financial Activities (2017M-17)

… does not review bank reconciliations or canceled check images. Key Recommendation Provide oversight of the … documentation, such as bank statements and canceled check images. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17

Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016m

Altona Fire District – Claims Auditing (2016M-162)

… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the … Not all claims contained supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162

Northville Central School District - Extra-Classroom Activity Collections (2018M-272)

… whether extra-classroom activity (ECA) collections are appropriately supported, accurately recorded and … receipts remitted for deposit. Ensure all cash receipts are remitted for deposit and that cash is not directly used … Determine whether extraclassroom activity ECA collections are appropriately supported accurately recorded and deposited …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collections

Maine-Endwell Central School District - Leave Records (2019M-40)

… officials maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 … officials maintained accurate and supported employee leave accrual records …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40

Little Falls City School District - Financial Condition Management (2019M-67)

… multiyear financial plan. District officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67

Binghamton City School District – Information Technology (2019M-147)

… Educational Services’ South Central Regional Information Center (SCRIC). Officials do not provide periodic IT security … and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147

Charlotte Valley Central School District - Information Technology (2019M-27)

… who use IT resources. District officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27

Suffolk County Community College - Information Technology (2018M-130)

… complete report - pdf] Audit Objective Determine whether College officials adequately safeguarded the College website, financial and student information system and … from unauthorized access and misuse. Key Findings The College has: 824 network user accounts (15 percent) that have …

https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130

Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)

… enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the Supervisor’s personal cable bill. In May 2018, during our audit, the Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94

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 … Library officials should review leave accrual records for full-time and part-time employees for compliance with applicable CBA terms and, if necessary, …

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

Bay Shore Union Free School District - Procurement (2018M-212)

… were ordered and if competition was sought for goods and services not subject to competitive bidding. Key Findings … approximately $1.42 million. Obtain quotes for goods and services for 19 purchases totaling $70,634, as required by … purchasing policy. Ensure that purchases of goods and services totaling $22,899 were made with prior approval, …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212

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