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Attica Central School District – Financial Management (2022M-103)
… to fund operations. Overestimated budgetary appropriations by an annual average of $2 . 7 million (10 percent). … necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… School District (District) officials adequately managed and monitored nonstudent network user accounts and developed a comprehensive written information technology … but not limited to, accounts for former employees and substitute teachers that were never employed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was … Center (WNYRIC) monitored the District’s bandwidth usage, and the District provided a system for users to submit … focused on the Internet connectivity in school buildings and did not look at the surrounding community’s Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Albany County – Sexual Harassment Prevention Training (S9-23-05)
… completed annual sexual harassment prevention training (SHP Training). Key Findings Although County officials … provided employees and most elected officials annual SHP Training, they did not maintain reliable records of who … 308 of the individuals we tested (98 percent) completed SHP Training. Specifically: We question the SHP Training …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Village of Nissequogue – Information Technology (2015M-31)
… 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a … population of approximately 1,700. The Village is governed by an elected five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Tioga Fire District – Board Oversight (2022M-170)
… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written … Audit and approve all claims before they are paid by the Treasurer. File the required delinquent AUDs with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Scarsdale Union Free School District – Overtime (2022M-105)
… officials ensured overtime was properly approved, accurate and monitored. Key Findings Although overtime was properly … to ensure the accuracy of overtime charges. Adopt policies and procedures with clear guidelines for overtime work, … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Town of Ithaca – Information Technology (2017M-52)
… audit was to assess the Town’s IT policies and procedures for the period January 1, 2015 through December 22, 2016. … elected seven-member Town Board. Budgeted appropriations for 2017 total approximately $25 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Menands 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 Hempstead – Compensatory Time (2021M-64)
… take corrective action. Appendix B includes our comments on the issues raised in the Town’s response letter. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Quaker Street Fire District – Board Oversight (2021M-96)
… procurement policy, claims were adequately reviewed, and financial reports (AUDs) were filed timely. Key Findings … all disbursements complied with the procurement policy and claims were for a proper District purpose or adequately … ensure the Annual Update Documents (AUDs) were completed and submitted timely. Key Recommendations Ensure competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Town of Marcy – Justice Court Operations (2020M-166)
… oversight of Justice Court (Court) financial activities and ensured collections were deposited timely and intact and properly reported and remitted. Key Findings The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165X.4.C Contacts – X. Guide to Vendor/Customer Management
… The primary contact also receives the Vendor Self-Service Portal invitation email, which includes instructions for enrolling in electronic payment. Process and Transaction Preparation: If a vendor … the vendor to the New York State Vendor Self-Service Portal webpage at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsTown of Horseheads – Financial Management (2015M-211)
… The Town of Horseheads is located in Chemung County and has a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general and TOV highway funds that totaled $5.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… complete report - pdf ] Audit Objective Determine whether West Canada Valley Central School District (District) … See OSC’s comment in Appendix B. … Determine whether West Canada Valley Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsTown of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
The purpose of our audit was to review the Towns internal controls over water and sewer charges for the period January 1 2014 through March 31 2015
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Middlefield – Budgeting (2015M-109)
… the Board’s practices regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 … The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. The Town is … The Board consistently adopted unrealistic budgets and relied on one-time revenues to fund operations. The Board …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Phelps – Financial Management (2015M-70)
… purpose of our audit was to review the Town’s financial management practices for the period January 1, 2011 through … The purpose of our audit was to review the Towns financial management practices for the period January 1 2011 through …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Harford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. … Harford Fire District Records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170