Search

York Central School District – Online Banking (2016M-295)

… period July 1, 2014 through August 5, 2016. Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming … York Central School District Online Banking 2016M295 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295

Harpursville Central School District – Financial Management (2013M-261)

… District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were approximately $16.1 million. … did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261

Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)

… 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and has a population … balance and significant unplanned repair costs resulted in a decline in water fund balance from $164,063 at the start of the …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26

Haldane Central School District – Budget Transfers and Information Technology (2015M-279)

… to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. … clerk, School Business Manager and two employees of a contractor all have administrative privileges within the … Limit administrative privileges to an individual who is independent of financial transactions. Implement appropriate …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-information

Livonia Central School District – Software Management (2016M-293)

… Purpose of Audit The purpose of our audit was to assess the District’s software management for the period … million. Key Findings The Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring … Key Recommendations Update the acceptable-use policies to include specific guidance related to software downloads …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293

Town of Franklinville – Procurement (2024M-56)

… and former Town Supervisor (former supervisor), who served as the Town’s chief financial officer, were not … the Board did not perform adequate claims audits. As a result, Town officials cannot ensure that goods …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56

Town of Scriba – Board Oversight (2017M-83)

… water district assessments were levied in accordance with local law requirements, and whether Town officials adequately … private and sensitive information for the period January 1, 2015 through August 31, 2016. Background The Town of … the Town’s procurement policy and do not enter into any contract in which an officer or employee has a prohibited …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83

Village of St. Johnsville – Records and Reports (2015M-1)

… Key Findings The Clerk-Treasurer did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the accounting … and 2013-14. Key Recommendations Compare reconciled bank balances with the cash balances in the accounting …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1

City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances … software collection system should account for all receipt numbers. Users’ access to the software collection system …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

Town of Somers – Justice Court (2013M-198)

… 1, 2012, to March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately 20,400. The Town is governed by the Town Board which comprises the Town …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198

XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management

… Law requires publication of grant opportunities. To comply with these publication requirements, the Department … the Contract Reporter or State Register will be considered to have satisfied the publication requirements of Article … that grant procurement opportunities will be distributed to the greatest number of potential applicants. Note that …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunities

Wilson Central School District - Financial Management (2022M-22)

… report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education (Board) … Determine whether the Wilson Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22

State Agencies Bulletin No. 1914

… Affected Employees Members of NYSCOPBA, Inc. currently in, or were previously in, Bargaining Units 01 and 21 at any time since 04/01/2020, … Background NYSCOPBA membership dues for employees in Bargaining Unit 01 (Code 291) will increase retroactively …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-association

East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)

… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts … adequate internal controls over the cash receipt process to ensure that all cash collections are properly recorded and … included policies and procedures that provided guidance to Library staff involved in the cash collection process for …

https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223

Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)

… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2011, through October 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected … Town of Grafton Internal Controls Over Claims Auditing 2013M133 …

https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133

Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)

… no evidence that the Board properly established reserve funds. Key Recommendations Oversee and monitor the accounting …

https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… officials provided oversight of financial operations to ensure funds were safeguarded. Key Findings Company … did not provide oversight of financial operations to ensure funds were safeguarded. As a result, the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)

… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially … Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-software