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Randolph Central School District – IT Asset Management (S9-22-22)
… District inventory records are complete and include the detail necessary to adequately track and locate IT assets. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Saugerties Central School District – IT Asset Management (S9-22-05)
… to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … costing $599 and two Chromebooks with an approximate cost of $500 based on recent purchases), could not be located. … Seventeen IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Ticonderoga Central School District – IT Asset Management (S9-22-23)
… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … camcorder with combined purchase prices of approximately $2,300 were not inventoried. In addition, annual inventories … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23East Quogue Union Free School District – IT Asset Management (S9-22-8)
… District inventory records are complete and include the detail necessary to adequately track and locate IT assets. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Town of Tioga – Long-Term Planning (2022M-181)
… Department of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest cost to repair the bridge to good condition is $200,000 and replacing the bridge …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Pelham Union Free School District – Information Technology (2021M-134)
… and permissions to determine whether they were appropriate or needed to be disabled. 33 individuals who left employment … distributed and tested to minimize the risk of data loss or prevent a serious interruption of services. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… million, and officials could not demonstrate the balances in the four remaining reserves, totaling approximately … funds from school districts that may have been used in a more beneficial way for respective taxpayers. Key … action. Appendix B includes our comments on certain issues in BOCES’ response. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed alternative … action. Appendix B includes our comments on issues raised in the Corporation’s response letter. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andChatham Central School District – Financial Management (2023M-11)
… consistent practice of appropriating fund balance that is not needed and maintaining unreasonable reserve balances … but the average annual workers’ compensation expense is $79,756. Key Recommendations Use reasonable appropriation … estimates and do not appropriate fund balance that is not needed. Maintain reserves at reasonable levels. Except …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Thousand Islands Central School District – Purchasing (2016M-283)
… The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial operations for the period July 1, … Renaissance Academy Charter School of the Arts Financial Operations 2016M198 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… 2016. Background The Whitney Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, … operates three schools with approximately 1,400 students, is governed by an elected seven-member Board of Education. … are followed to provide reasonable assurance that money is properly safeguarded. Ensure faculty advisors do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mWest Canada Valley Central School District – Access to the Student Information System (2016M-96)
… (PPSI) in the District’s student information system (SIS) for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationMexico Academy Central School District –Financial Management (2016M-219)
… April 5, 2016. Background The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, … Mexico Academy Central School District Financial Management 2016M219 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Jefferson County Probation Department – Restitution Payments (S9-20-10)
… seven and 27 years ago. The Department cannot account for $1,879 that was deposited in the restitution account. In … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Boquet Valley Central School District – Procurement (2021M-132)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … did not procure: One purchase contract totaling $26,859, of 10 purchase contracts totaling $697,282, that exceeded the … Seven contracts (47 percent) totaling $71,692, of 15 purchase or public works contracts totaling $127,746, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water and …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120LaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control … found: 235 IT assets costing $108,462 were not recorded in the District’s inventory records, and seven computers, two … found. No physical access or environmental controls over the server room. Improperly managed network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Village of Wappingers Falls – Board Oversight (2023M-70)
… Objective Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate oversight over financial operations and capital projects. Key Findings The Board did not provide adequate oversight over financial operations and capital projects. As a result, …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … late. There was no independent verification that funds have been accounted for and transparency was diminished. Key … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182