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Roosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key Findings The Board did not appoint a Chief Information Officer responsible for all IT matters. The … are appropriately trained and supervising IT Department staff. Adopt a disaster recovery plan. Ensure that computer …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… the 2014-15 fiscal year total approximately $20.5 million. Key Findings The Board has adopted budgets with reasonable … paid down debts and sought lower-cost health insurance. Key Recommendations There are no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233North Salem Central School District – Network User Accounts (2022M-140)
… complete report – pdf] Audit Objective Determine whether North Salem Central School District (District) officials … to initiate corrective action. … audit school district North Salem …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Town of Wellsville – Budgeting (2021M-112)
… practices and be more transparent with how it budgets for the general and highway funds. The Board gave taxpayers … budgets that more appropriately levy real property taxes for each general and highway fund. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112State Agencies Bulletin No. 1950
… bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (82), NYCBERS (83), NYCERS (84), … of Bill No. C00243, approved on 04/01/2019, which provides for dollar limitations on benefits and contributions under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsTown of Fishkill – Information Technology (2020M-153)
… and protected against unauthorized use, access and loss. Key Findings Town officials did not adequately secure and … weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT policies and a …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… District is located in the Town of North Hempstead in Nassau County. The Library, which is a Special District Public …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Town of Greenwich – Purchasing (2020M-135)
… were followed as part of the audit and approval of claims for payment. Ensure competitive bidding statutes and policy … are followed. Ensure all applicable documentation sought for purchases is attached to vouchers and retained. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Orchard Park Public Library – Audit of Claims (2016M-191)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written contract, which also contains the Library’s …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Village of Potsdam – Financial Condition (2017M-61)
… Village of Potsdam is located in the Town of Potsdam in St Lawrence County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Cornwall Central School District – Financial Condition (2015M-148)
… District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, Highland Mills and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Town of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … policy that addresses reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Oxford – Financial Management (2016M-420)
… reports that include an allocation of the balances or loans between funds and periodic estimates of fund balances. … and OSC in a timely manner. … Town of Oxford Financial Management 2016M420 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Maine – Justice Court Operations (2016M-358)
… August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one … that unpaid tickets are properly referred to the DMV in a timely manner. Perform, or engage an independent public …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Grand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity … District is located in the Town of Grand Island in Erie County. The District, which operates five schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mMadrid-Waddington Central School District – Financial Condition (2015M-347)
… the 2015-16 fiscal year total approximately $14.8 million. Key Findings Adopt budgets with realistic estimates of … not statutorily required to be in the debt service fund. Key Recommendations Ensure the unassigned fund balance is in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Utica Academy of Science Charter School – Purchasing (2015M-71)
… the School’s purchasing procedures for the period July 1, 2013 through September 30, 2014. Background The Utica … year, the School had approximately 240 enrolled students and budgeted appropriations totaled approximately $2.7 … made purchases after obtaining the necessary approvals and, if applicable, after obtaining the appropriate number of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Richfield Springs Central School District – Financial Condition (2014M-83)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District resides in two towns in Herkimer County and four towns in Otsego County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Village of Lindenhurst – Claims Processing (2016M-345)
… claims processing procedures for the period March 1, 2015 through May 31, 2016. Background The Village of … is located in the Town of Babylon, Suffolk County, and has approximately 27,000 residents. The Village is … Ensure that the entire Board conducts a thorough and deliberate audit of all Village claims or formally …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36