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Sodus Central School District – Software Management (2022M-64)
… officials ensured only appropriate, necessary and authorized software was installed on District computers. Key … complete and comprehensive software inventory list of all authorized, appropriate and necessary software installed on … District officials ensured only appropriate necessary and authorized software was installed on District computers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… not: Provide oversight and were unaware of inconsistencies in penalty assessment, delinquent notices and collections. …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Town of Greig – Long-Term Planning (2023M-13)
… resources are available to replace capital assets in a timely manner. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… Company, Inc. (Company) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Board did not develop financial … Fire Company Inc Company Board provided adequate oversight of financial operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Lynbrook Union Free School District – Purchasing (2022M-17)
… Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy … to competitive bidding. Key Findings The purchasing agent did not ensure purchases adhered to the District’s … to competitive bidding. As a result, the purchasing agent approved 17 purchases totaling $150,962 without knowing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Town of Urbana – Access Controls (2022M-4)
… configure network and computer user access controls. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New … District’s training. Documentation to support attendance for the training was not maintained and we were unable to … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board … was unaware that the 2019 levy significantly exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims are supported by …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… action. Appendix D includes our comment on an issue raised in HCIDA’s response. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectBethlehem Central School District – In-School Internet Connectivity S9-22-1
… Commission’s (FCC) recommended bandwidth. Audit Results The District’s Internet connectivity met the FCC’s … bandwidth totaled: 1.0 Gigabits per second (Gbps) for primary Internet service at its middle and elementary … ability to burst to a total of 1 Gbps for its high school primary Internet Service. Overall, of 35 teachers surveyed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1East Islip Union Free School District - Financial Condition Management (2020M-24)
… action. Appendix B contains our comment on an issue raised in the District response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementClarendon Fire Company – Financial Activities (2023M-50)
… and hall rental activity and ensure credit card charges are supported by itemized receipts and invoices, and that credit card payments are made in a timely manner. Company officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Homer – Non-Payroll Disbursements (2023M-63)
… bank reconciliations, bank statements and canceled check images to ensure bank transactions are appropriate. Annually …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… were obtained for capital project (Project) change orders. Key Findings The Board and District officials did not ensure that all Project change orders were submitted as required to the New York State … for all unapproved work . For the 151 change orders reviewed totaling about $3 . 8 million: 122 (81 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersMexico Academy Central School District – Procurement (2023M-75)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … As a result, officials could not assure taxpayers that they procured goods and services in the most prudent and … not: Seek competition when procuring professional services for occupational and physical therapy, legal, music therapy, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. Background The Apalachin Fire District … The Treasurer submitted monthly financial reports to the Board and has filed the required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Orleans County – Court and Trust Funds (2014M-043)
… then delivered to the County Treasurer for safekeeping. To carry out this responsibility, the Treasurer must develop …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043