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Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process and … to the Board. The Board has not established an audit committee because it was unaware of the requirement to do so. …
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)
… if the Board provided sufficient 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 … 19, 2014. Background The Charter School of Educational Excellence is a public school, located in the City of …
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)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $54.1 million. Key Findings The …
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)
… operations was transferred to the City. Expenditures in 2014 totaled approximately $526 million. Key Finding Of … to them, locate the missing inventory items identified in this report, maintain accurate asset lists and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Western New York Maritime Charter School – Financial Operations (2015M-124)
… Purpose of Audit The purpose of our audit was to examine the School’s student enrollment and billing … Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and … The School does not have written policies or procedures to specify what types of documents are acceptable or …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124City of Oswego – Community Development (2015M-108)
… formal procedures for addressing the losses that result from uncollectable loans and determining, with advice of … when it is appropriate to write off these loans. Refrain from making gifts of real property to OCRC. …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Eaton No. 1 Fire District – Board Oversight (2024M-4)
… or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic … were filed in a timely manner. Conduct an annual audit of the Secretary- Treasurer’s accounting records for 2020 … bidding requirements. District officials agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal services. … Specifically, the law requires certain information to be filed with the Office of the Attorney General, the … Education Department Application Business Portal . Please do not submit paper forms in lieu of electronic submissions; …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… that were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… vehicle inventory or monitor fuel usage. As a result, vehicles and fuel were not properly accounted for. Officials … Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from insurance resulting in $17,237 of unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Clymer Central School District – Payroll (2023M-168)
… pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Peconic Bay Community Preservation Fund (2023-MR-1)
… five individual reports to the following Towns: East Hampton , Riverhead , Shelter Island , Southampton , and … Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Area #6 – Patch Management – Information Technology Governance
… Patches update software programs and could help protect systems running those programs from attacks. A patch can be … installation or an update to address new issues, such as security or stability problems. If patches are not installed … they may stop providing technical support or bug and security fixes (patches) for those versions. Without ongoing …
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 … had a prohibited interest in a contract between the Town and his construction company, providing construction services … Adhere to New York State General Municipal Law (GML) and the Town’s procurement policy. Ensure that officials and …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Constitutional Tax Limits
… The New York State Constitution places a legal limit on the authority of counties, as well as cities and villages, to impose property taxes. Statutes intended to enforce these … review common reporting errors. They will also demonstrate how to complete the Constitutional Tax Limit form using OSC's …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsMarathon Joint Fire District – Investment Program (2023M-76)
… approximately $2,000 from the District’s checking and savings accounts, which had an average daily balance of … $653,000 into an investment fund with higher interest rates. Key Recommendation Periodically solicit interest rates and obtain investment information to ensure available …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Benefits
… The Office of the State Comptroller offers competitive salaries and benefits, … New York State offers generous salaries advancement opportunities and …
https://www.osc.ny.gov/jobs/benefitsUlster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… complete report – pdf] Audit Objective Determine whether Ulster Board of Cooperative Educational Services (BOCES) … audit ulster BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Brocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… is to ensure that employees who are unable to work due to injury or illness are compensated under programs covering … for the Two Fiscal Years Ended March 31, 2008 (2009-S-45) …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-march