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Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for … Key Findings The Board did not establish procedures to help ensure that fuel was dispensed only into Town … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for reasonableness and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Town of Columbus – Budget Development Practices (2012M-225)
… to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable … five-member Town Board, comprising the Town Supervisor and four Council members, governs the Town. The Town’s annual … unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to consider historical …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… in a timely manner. BOCES officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectNorth Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
Village of Round Lake Budgeting Practices and Financial Condition 2015M26
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Ticonderoga Central School District – IT Asset Management (S9-22-23)
… pdf] Audit Objective Determine whether Ticonderoga Central School District (District) officials appropriately tracked, … percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… pdf] Audit Objective Determine whether Saugerties Central School District (District) officials appropriately tracked, … percent of the sampled assets were not properly accounted for. Specifically: A projector costing $599 and two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… – pdf] Audit Objective Determine whether Randolph Central School District (District) officials appropriately tracked, … percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… to officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … a disruption or disaster will affect the timely processing of its business functions. Key Recommendations Develop written procedures for managing network account user access that include …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… for the period March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities for the period March … Trustees. The general fund budget for the 2014-15 fiscal year was approximately $4.5 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mHudson Housing Authority – Board Oversight (2016M-302)
… are segregated among employees or that increased managerial oversight is in place. Perform a deliberate and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Horseheads Central School District – Network Access Controls (2021M-127)
Determine whether Horseheads Central School District District officials ensured network access controls were secure
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… prior to being made, including a $800 credit card payment to a non-Company vendor, $540 for member … properly supported and authorized by the Board prior to payment. Company officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andCommack Public Library District – Selected Financial Operations (2015M-132)
… The purpose of our audit was to assess District operations for the period July 1, 2013 through November 30, 2014. … five-member Board of Trustees. District expenditures for 2013-14 totaled $3.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Eldred Central School District – Budget Review (B4-15-3)
… of $529,483 in fund balance, which would reduce available fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in building …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Oversight of Child Protective Services Outside New York City (Follow-Up)
… report, Oversight of Child Protective Services Outside New York City (Report 2007-S-129). Background Our initial audit … Services: Oversight of Child Protective Services Outside New York City (2007-S-129) … Determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followWillsboro Central School District – Student State Aid (2023M-119)
… District (District) officials properly claimed State aid for special education students who received services in … District officials did not properly claim State aid for special education students who received services in … procedures to ensure State aid was properly claimed for all special education students. Provide oversight over …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Town of Lincoln - Disbursements (2022M-198)
… did not maintain time records to support the hours for which they were paid and one bookkeeper received $1,751 …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Bradford Central School District – Financial Management (2016M-253)
… District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The … develop a plan to use excess fund balance in a manner that benefits District residents. … Bradford Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Mahopac Central School District – Financial Condition (2013M-302)
… audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $112.4 million. Key Findings … year. Key Recommendation There are no recommendations for this report. … Mahopac Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302