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Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of … resulting in inaccurate cash balances being reported to clubs and to the Board. Key Recommendations Ensure … for all collections from ECA advisors. Ensure all checks have two signatures and payments are approved by all parties …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town … in the water and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings … readings were not always reliable during our audit period, but officials have taken measures to obtain more reliable …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Amityville Union Free School District – Payroll (2016M-155)
… of Audit The purpose of our audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 through June 30, 2015. Background The Amityville Union Free School District is located in the Town of Oyster Bay in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Village of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing … in Orleans County and has a population of approximately 6,500. The Village is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … manage and monitor nonstudent network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… appropriations to accumulate more than $1.1 million in fund balance to purchase a fire truck costing more than …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Arlington Central School District – Network User Accounts (2021M-110)
… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 … user accounts are immediately disabled. Restrict the use of shared network user accounts and develop procedures to monitor the use of these accounts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… with obstructing governmental administration in the Second Degree for destroying Town records. In December 2020, … The Superintendent should retain adequate records of all Department transactions and activity. Town officials should work with the New York State Department of Transportation (NYSDOT) to resolve any prior …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Saratoga Springs Public Library – Claims Processing (2014M-351)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims processing for …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Copiague Union Free School District – Check Signing (2015M-181)
… through April 30, 2015. Background The Copiague Union Free School District is located in the Town of Babylon, Suffolk … drives and supervise their use. … Copiague Union Free School District Check Signing 2015M181 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… 31, 2014. Background The Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau … to increase reserve funds. … PlainviewOld Bethpage Central School District Financial Condition 2015M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… the District was effectively managing cafeteria operations for the period July 1, 2014 through March 31, 2016. … students and 1,050 employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Gowanda Central School District – Financial Management (2016M-368)
… Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, … appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory limit. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… report – pdf] Audit Objective Determine whether the Town of Fort Edward (Town) officials ensured that payroll payments … initiate corrective action. … Determine whether the Town of Fort Edward Town officials ensured that payroll payments …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… of awarded contracts. As a result, the District could have paid more than necessary for goods and services. … $1.2 million lacked adequate detail or were not submitted to the Director of Facilities (Director) for approval. Payments to vendors totaling $1.3 million were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andCayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… private, and sensitive information (PPSI) on County-owned Public Health Department (Department) devices was adequately … private and sensitive information PPSI on Countyowned Public Health Department Department devices was adequately …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… (IT) contingency plan. Key Findings District officials did not establish adequate controls over network user accounts and did not develop a written IT contingency plan. As a result, the … private and sensitive information on the network and did not have sufficient documented guidance or plans to follow to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… complete report – pdf] Audit Objective Determine whether the Babylon Union Free School District (District) claimed … for all eligible Medicaid services provided. Key Findings The District did not claim any Medicaid reimbursements to … $442,841, for 18 Medicaid-eligible students. Examine and seek Medicaid reimbursements, totaling $93,774, for 25 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing … sewer rates to ensure they generate sufficient revenues to finance expenditures and pay for maintenance and …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSCAM ALERT
… monitoring a potential cyber threat involving Retirement Online . Scammers have created a fake website, which looks similar to Retirement Online , aimed to trick users and capture login credentials. … we assure you your personal information in Retirement Online is secure. We are not aware of any evidence at this …
https://www.osc.ny.gov/retirement/scam-alert