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Lake Placid Central School District – Claims Auditing (2016M-84)
… $18.1 million. Key Findings The Business Manager prints signed checks prior to the claims auditor’s audit and … approved prior to payment. Key Recommendations Only print signed checks after the claims have been audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Chatham Central School District – Financial Condition (2015M-161)
… The District has not established a formal plan stating how much will be set aside in each reserve, how each reserve will be funded or when reserve funds are to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s AUP. … Monitor employee Internet use on District computers and enforce compliance with the AUP. District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… The Whitehall Central School District is located in Washington County. The District is governed by a Board of … benefits costs totaled approximately $10.6 million in the 2012-13 budget. Key Finding We found the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mGrand Island Central School District – Interfund Financial Activity (2016M-42)
… July 1, 2010 through September 30, 2015. Background The Grand Island Central School District is located in the Town of Grand Island in Erie County. The District, which operates … Grand Island Central School District Interfund Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mDutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Purpose of Audit The purpose of our audit was to examine user access rights for the period … March 10, 2016. Background The Dutchess County Board of Cooperative Educational Services is an association of 13 … Dutchess County Board of Cooperative Educational Services User Access Rights …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Village of Mayfield – Water and Sewer Operations (2017M-28)
… water and sewer infrastructure and a capital reserve to fund the improvements. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Town of Genesee – Disbursements (2016M-433)
… The Town of Genesee is located in Allegany County and has a population of approximately 1,700. The Town is … duties of disbursing funds through wire transfers and electronic payments. The Board did not conduct an annual … Neither the Supervisor nor the accountant prepared and provided the Board with monthly bank reconciliations. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Ulster – Town Assessor (2016M-361)
… Background The Town of Ulster is located in Ulster County and has a population of approximately 12,000. The Town is … Key Findings The Tax Assessor did not properly grant and monitor property tax exemptions. The Tax Assessor did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Maine – Justice Court Operations (2016M-358)
… Key Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Contract Advisory No. 32
… Subject: Updates to Appendix A - Standard Clauses for New York State Contracts Guidance: Changes have been made to Appendix A, Standard Clauses for New York State Contracts. The following updates have been … References: Appendix A – Standard Clauses for New York State Contracts GFO Section, XI.2.A Thresholds …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically … Preserve historical data from IT security awareness training to assess and provide adequate training to users. Periodically update the IT asset …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… resources, improvement of water quality, preservation of wildlife habitat and management of soil erosion. The District …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andSouth Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard the District’s information technology resources for the period January 1, 2012 through October 31, 2013. …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153XVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, voucher payments, journal … 99-e of the State Finance Law. Agencies are responsible for ensuring that all transactions affecting lapsing … are not used by those transactions after the lapse date. For additional instruction on this topic, visit job aid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… audit reports Original and final annual budgets, and Board meeting minutes Key Recommendation Ensure that required and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencySpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… network user accounts. Properly restrict user permissions in the financial application. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… they overbilled State Parks by $7,577. Charged $12,000 in late fees that were not authorized by the contract or … Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Lockport Public Library – Claims Processing (2015M-192)
… 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district public library that received its charter from the Board of … Lockport Public Library Claims Processing 2015M192 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192