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Groton Central School District – Cash Management (2020M-124)
… to maximize interest earnings or prepare monthly cash flow forecasts. Key Recommendations Prepare monthly cash flow forecasts that estimate available funds for investment. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Town of Adams – Justice Court Operations (2020M-163)
… Determine whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) transparently … received by $256,302 and contributed to the declining fund balance in the Village’s general fund . The Board did not: Prepare a Project budget …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204City of North Tonawanda - Financial Condition (2020M-90)
… - pdf ] Audit Objective Determine whether the Mayor and City Council adopted realistic budgets that were structurally … multiyear financial plan or capital plan. The Mayor’s and City Council’s budgeting practices and poor financial … Determine whether the Mayor and City Council adopted realistic budgets that were structurally …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Marcellus Central School District – Online Banking (2020M-66)
… and secure. Key Findings Officials segregated the duties of employees responsible for online banking transactions, but … computer was not always used for online banking and none of the employees involved in online banking received Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Northern Adirondack Central School District – Financial Condition (2020M-51)
… [ read complete report - pdf ] Audit Objective Determine whether the Board … exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… District (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. … Findings District officials accurately paid salaries and wages but did not accurately pay unused leave benefits, and … District District officials accurately paid salaries wages and leave benefits and properly accrued leave benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsTown of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… [read complete report - pdf] Audit Objective Determine whether the Board … as a financing source each year for the 2014-15 through 2018-19 budgets. However, because the District generated operating …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Berkshire Fire District - District Operations (2020M-40)
… and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive fixed asset policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Margaretville Central School District – Financial Management (2020M-46)
… [ read complete report - pdf ] Audit Objective Determine whether the Board … $1.4 million in fund balance from 2016-17 through 2018-19 that it did not use to fund operations because of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46The Academy Charter School - Credit Card Expeditures (2019M-80)
… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the nature … payments. Ensure that credit card users include a list of officials in attendance for meal expenditures along …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Town of Grand Island - Information Technology (2019M-34)
… did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did not review the inventory … and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Buffalo City School District - Charter School Tuition Billing (2019M-122)
Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid PECA was accurate
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Town of Dayton - Fund Balance Management (2019M-221)
… fund balance as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances during … the financial activity in the TW general fund and TW highway fund and establish a plan to eliminate deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Heuvelton Central School District – Procurement (2023M-55)
… Key Recommendations Document compliance with competitive bidding requirements and the procurement policy. Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Town of Seneca Falls – Cash Collections (2023M-57)
… permit fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Dutchess County – Court and Trust Funds (2014M-293)
… fund records. The County Commissioner of Finance did not report the condition of all court and trust funds to the … register as required by law. Prepare and submit the annual report showing all court and trust moneys. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Rye Neck Union Free School District – Information Technology (2016M-280)
… to ensure that District employees receive proper cyber security training to protect District assets. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280