Search
Central Square Central School District - School District Website (S9-19-29)
… - pdf ] Audit Objective Determine whether the Central Square Central School District (District) used its resources … Determine whether the Central Square Central School District District used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Wyoming Central School District – Professional Services (2020M-152)
… Determine whether Wyoming Central School District District officials used a competitive method …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Village of Arkport - Information Technology (2019M-203)
… Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… As a result, voters were not afforded the opportunity to ratify or reject the Board’s decisions or have assurance … $149,000 in additional work that were not presented to and approved by the voters. The Board did not … Present future capital project plans transparently to voters. Competitively bid change orders exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexCUNY Bulletin No. CU-719
… deductions. Effective Dates Effective Institution, Current and Lag, pay checks dated 10/07/2021. OSC Actions OSC will … submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly electronic input file.Updated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceBelfast Central School District – Reserve Funds (2021M-135)
… written reserve fund policy. Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as … and reasonable. District officials generally agreed with our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Overview – Information Technology Contingency Planning
… system can be expected to operate perfectly at all times, unplanned service interruptions are inevitable. The … Larger organizations may need a suite of plans that go by many different names — business continuity, IT …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewIX.7.J Final Reports – IX. Federal Grants
… Most federal agencies require the submission of reports, either … are required to reconcile state accounting records to federal award records before the final report is prepared and filed with the federal awarding agency. At any time prior to actual … Most federal agencies require the submission of reports either …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsLiverpool Central School District – Information Technology Assets (2020M-59)
… that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Village of Maybrook – Financial Condition (2020M-54)
… our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Hebron – Fiscal Oversight (2015M-59)
… Key Findings The Supervisor did not provide the Board with adequate monthly financial reports. The Supervisor … and employees. Key Recommendations Provide the Board with adequate monthly financial reports, including reconciled …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… of our audit was to review the Town’s internal controls over salaries and benefits and over the billing and collection of ambulance service fees for … of our audit was to review the Towns internal controls over salaries and benefits and over the billing and collection of ambulance service fees for …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Clarence Fire District – Purchasing (2016M-297)
… process, when procuring professional services. Ensure that all District officials who are involved in the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.2 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Pearl River Union Free School District – Fixed Assets (2022M-126)
… report – pdf] Audit Objective Determine whether Pearl River Union Free School District (District) officials … Determine whether Pearl River Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Village of Brookville – Board Oversight (2015M-45)
Village of Brookville Board Oversight 2015M45
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Wappinger – Financial Condition (2013M-94)
… 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … over several years, but has shown some improvement in 2012. Key Recommendations Develop realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Truxton Fire District – Board Oversight (2022M-123)
… the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s … records. Ensure the Treasurer provided financial reports to the Board or filed the District’s required annual update … training, they would have better positioned themselves to oversee the District’s financial activities, and ensured …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Newark Central School District – Employee Benefits (2024M-40)
… errors went undetected and resulted in erroneous and missed payments. Of the 41 employees we reviewed, 14 … Seven employees’ separation payments were overpaid a total of $3,770. Three other employees’ separation payments were underpaid a total of $157. Key Recommendations Establish written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Town of Pendleton – Capital Projects (2024M-72)
… The Supervisor did not: Account for the projects in separate capital projects funds. Recommendations The … C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72