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Town of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background The Town of Columbus is located …
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)
… do not claim approximately $1.5 million in eligible unclaimed project expenditures, seven districts will not … submitted in a timely manner. Review all the identified unclaimed project expenditures and submit corresponding …
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)
… 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 Education … (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In addition …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting … from $164,063 at the start of the 2011-12 fiscal year to a deficit of $3,624 at the end of the 2014-14 fiscal year. The Board did not develop a multiyear financial plan to address the water fund’s deficit fund balance or the sewer …
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)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … Key Recommendations Ensure District inventory records are complete and include the details necessary to adequately …
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)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … Ensure District inventory records are complete and include the details necessary to adequately track and locate IT …
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)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. … Ensure District inventory records are complete and include the detail necessary to adequately track and locate IT …
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)
… or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which we communicated confidentially to officials, we found that: Sixty-eight, or 12 percent, of … a network and, if accessed by attackers, could be used to inappropriately access and view personal, private and …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly safeguarded Village … for the period March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building … law. Key Recommendations Establish internal controls to ensure that capital projects are planned, monitored and …
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)
… an audit of claims or designate a claims auditor to do so. Key Recommendations Adopt written policies to ensure … of claims prior to payment or appoint a claims auditor to do. Such an audit should include ensuring that claims are in …
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)
… excessive number of generic accounts. Did not provide IT security awareness training to employees. Key Recommendations … Ensure that officials and employees receive adequate IT security awareness training. District officials partially …
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)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
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)
… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …
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 Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … in fund balance, which would reduce available fund balance to less than 2 percent of appropriations; and does not … for the probable return of $200,000 in building aid to the State Education Department. The proposed budget …
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)
… and provide oversight to ensure State aid claims for reimbursement are accurately prepared and submitted in a … all unclaimed State aid and submit any eligible claims for reimbursement. Review all ineligible aid claimed and make …
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)
… claim payments to the former Supervisor and the additional payroll payment to the former bookkeeper and seek recovery of …
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 District, which operates …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012, to June … officials developed reasonable budgets and managed fund balance responsibly in accordance with statute. With the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Friendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the District’s procurement procedures for the … requirements of this policy or require District officials to properly document compliance when they sought competition. … Recommendations Review and revise its procurement policy to include clear language addressing the procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175