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Town of Hempstead – Compensatory Time (2021M-64)
… Appendix B includes our comments on the issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… If warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… report - pdf ] Audit Objective Determine whether the Amityville Union Free School District (District) officials … Determine whether the Amityville Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… complete report - pdf ] Audit Objective Determine whether Beaver River Central School District (District) officials … Determine whether Beaver River Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andGananda Central School District – Procurement (2021M-86)
… bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Arlington Central School District – Network User Accounts (2021M-110)
… pdf ] Audit Objective Determine whether Arlington Central School District (District) officials ensured network user … Determine whether Arlington Central School District District officials ensured network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Menands Union Free School District – Information Technology (2021M-78)
… Free School District (District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings District officials did not adequately … safeguard computerized data from unauthorized use, access and loss and although the District paid IT vendors $106,460 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Town of Waterloo – Financial Management (2022M-7)
… - pdf] Audit Objective Determine whether the Town of Waterloo (Town) Board and Town Supervisor (Supervisor) … Determine whether the Town of Waterloo Town Board and Town Supervisor Supervisor ensured …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Wynantskill Union Free School District – Purchasing (2022M-85)
… thresholds. Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andAttica Central School District – Financial Management (2022M-103)
… report – pdf] Audit Objective Determine whether the Attica Central School District (District) Board of Education … Determine whether the Attica Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… operations if an unexpected IT incident occurred. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andScarsdale Union Free School District – Overtime (2022M-105)
… overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 of these …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding community’s Internet connectivity. No …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Holland Patent Central School District – Fuel Inventory (2023M-141)
… Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This reduces accountability and increases the … detection. Officials did not: Develop written procedures to help ensure fuel inventories were adequately managed. Review fuel usage reports to monitor user access and vehicle fuel use for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Dolgeville Central School District – Fuel Monitoring (2023M-175)
… for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not properly … inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations … cards were reasonable. Key Recommendations Maintain diesel fuel perpetual inventory records, perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Tioga Fire District – Board Oversight (2022M-170)
… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… incurred the full cost of providing more than $536,000 in Medicaid-eligible services. Had these services been …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials accurately … audit school district salmon river …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m