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Village of Tuxedo Park - Board Oversight (2018M-66)
… are accurate. Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66School District Bus Safety (2018-MS-4)
… transportation functions to ensure the safe transportation of students. Key Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. … five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent … appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and … collections. District officials disagreed with several of our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementSchenevus Central School District - Financial Condition (2018M-83)
… the declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total general … Schenevus Central School District Financial Condition 2018M83 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… The school lunch fund has stabilized operating losses and reduced dependence on general fund subsidies. The Board … District officials should perform a cost-per-meal analysis and continue to identify potential efficiencies that will … The Board should: Review the reserve balances and determine if the amounts are reasonable and necessary. If …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mTown of Wappinger - Information Technology (2019M-220)
… access and disabling or deleting user accounts when access is no longer needed. Develop and adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash … established adequate internal controls to ensure Future Farmers of America FFA extraclassroom activity ECA cash …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomMorristown Central School District – Information Technology (2021M-137)
Determine whether Morristown Central School District District officials adequately managed network user accounts and developed an information technology IT contingency plan
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Wayne Central School District – Transportation Department Operations (2021M-160)
… evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations. Key Findings … evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations. The Board of Education (Board) did not adopt comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mWhitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Haldane Central School District – Information Technology (2021M-84)
Determine whether Haldane Central School District District officials adequately managed and monitored user accounts and permissions
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Town of Lansing – Information Technology (2022M-66)
… report - pdf] Audit Objective Determine whether Town of Lansing (Town) officials ensured information technology … Determine whether Town of Lansing Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… When tested, the average wireless Internet download speed was 127 Mbps. The District’s contracted bandwidth …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Tonawanda City School District - Procurement (2023M-108)
… As a result, they did not comply with District policies or New York State General Municipal Law (GML) Section 103 and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Saranac Central School District – Investment Program (2023M-89)
… the 22-month audit period, the District had an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in … have earned $356,452, or $202,353 more than the $154,099 of investment earnings during our audit period. Officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Greenville Fire District – Investment Program (2023M-106)
… the 17-month audit period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which had average available funds for … the District’s investment program, Solicit interest rate quotes, or Consider other legally permissible …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… did not prepare and distribute unique identification tags to be attached to capital assets that were purchased … period. Key Recommendation Attach unique identification tags to all capital assets that cost $500 or more (including …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… adequate oversight of the Treasurer. The Board did not conduct an annual audit of the Treasurer’s records. The Board … did not adopt a code of ethics to provide standards of conduct expected of Department personnel. Key Recommendations … duties and provide for oversight of the Treasurer. Conduct an annual audit of the Treasurer’s records. Prepare …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s … following positions responsible for Department operations: President, Vice President, Chief, two Assistant Chiefs, Secretary and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113