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Remsen Central School District - Claims Audit Process (2019M-86)
… is accurate, properly supported, for a valid purpose and in compliance with required statues and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in … policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in … as required by the Board-adopted policy. The Purchasing Agent could not provide documentation to support efforts were …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesMount Morris Central School District – Claims Auditor (2022M-131)
… Audit Objective Determine whether the Mount Morris Central School District (District) claims auditor performed a proper … response. … Determine whether the Mount Morris Central School District District claims auditor performed a proper …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Village of Hobart - Board Oversight (2018M-88)
… properties or consider placing these properties in use to benefit taxpayers. Adopt procedures to help detect and prevent prohibited interests in contracts. … and have initiated or indicated they planned to initiate corrective action. 1 Refer to New York State …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Greece Public Library – Information Technology (2017M-130)
… (IT) controls for the period January 1, 2016 through June 21, 2017. Background The Greece Public Library is …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an elected … did not reevaluate the need for the substantial balance in the reserve at the end of 2013-14. Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Village of Cohocton – Cash Receipts (2015M-63)
… is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is … Board did not audit the Treasurer’s records. The Treasurer and her Deputy did not issue duplicate receipts for all … No reconciliation between the accounting records and the relevy list was completed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which … bids or proposals for primary transportations services and the transportation consultant did not provide all of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andHolland Patent Central School District – Fuel Inventory (2023M-141)
… and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
JasperTroupsburg Central School District Financial Condition 2015M22
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Town of Greene – Budget Practices (2016M-409)
… the four major operating funds, which include the general and highway town-wide funds and the general and highway town-outside-village funds, for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Dix – Supervisor’s Control of Cash (2022M-57)
… bookkeepers, who performed all financial duties, including online banking. The Town Board (Board) did not adopt written … and procedures for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received … and procedures for cash receipts and disbursements and online banking. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216State Comptroller DiNapoli Releases School District Audit
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, with the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… Key Findings The Treasurer made duplicate payments to 11 vendors totaling more than $17,000, including approximately $3,200 that District officials did not find prior to our audit. District officials did not … approximately $56,000. The construction manager may have improperly charged the District more than $14,000 for …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mCambria Housing Authority – Financial Management (2015M-316)
… was to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for … Key Findings Claims were not properly itemized, supported and audited by the Board prior to payment. Tenant files did …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Town of Hempstead – Compensatory Time (2021M-64)
… 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-64Tully Central School District – Network Access Controls (2021M-138)
… granting, changing, revoking and reviewing network user account access. Disable unneeded network user accounts in a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138