Search
Village of Monticello – Financial Condition (2020M-107)
… Determine whether the Village of Monticello (Village) Board of Trustees (Board) properly managed financial condition. Key Findings The Board did not adequately manage the Village’s financial … Determine whether the Village of Monticello Village Board of Trustees Board properly managed financial condition …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… established adequate controls for managing business office network user accounts to help prevent unauthorized … District officials did not properly manage network user account controls to help maintain continuity of business office operations and prevent unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… resulting in $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsTown of Olive - Accrued Leave and Information Technology (2019M-84)
… agreement (CBA). Design or implement procedures to monitor compliance with their IT security policy. Key … compensatory time. Design and implement procedures to monitor the use of IT resources, including personal use and …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Hudson Housing Authority – Information Technology (2019M-224)
… review and update routinely or when significant changes in the environment occur. Create and maintain service level … by third-party vendors. Consider requiring employees to sign acknowledgement forms to help ensure they are aware of …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… January 1, 2012 through December 31, 2014. Background The Clifton Park-Halfmoon Fire District No. 1 is a district … of the State, separate and distinct from the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is … Clifton ParkHalfmoon Fire District No 1 Length of Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mSullivan County – Time and Attendance (2017M-55)
… Sullivan County Time and Attendance 2017M55 …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… paid and to determine whether cash receipts from the Community Activity Center were properly accounted for during … expenditures totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key … processing. City officials need to improve controls over Community Activity Center cash receipts. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Lake Placid Central School District – Claims Auditing (2016M-84)
… and approved prior to payment. Key Recommendations Only print signed checks after the claims have been audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Hammondsport Central School District – Nonresident Tuition (2016M-248)
… Central School District is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Orchard Park Public Library – Audit of Claims (2016M-191)
… Public Library is located 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, …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Westchester Library System – Procurement (2015M-199)
… of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for the period January … 1, 2014 through June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was chartered by the New York State …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… 1, 2014 through August 25, 2015. Background The Southern Westchester Board of Cooperative Educational Services (BOCES) … Southern Westchester Board of Cooperative Educational Services Billed …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… of guidance and inconsistencies in how the procedures are carried out. Key Recommendation District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsUniondale Union Free School District – Procurement (2016M-195)
… audit was to assess the District’s procurement procedures for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $175.4 … Not all claims contained sufficient information to allow for verifying that the items and pricing on the invoices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
WheatlandChili Central School District Procurement of Professional Services 2016M12
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesWhitehall Central School District – Internal Controls Over Payroll (2013M-159)
… had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $13.2 million. … oversight. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSauquoit Valley Central School District – Financial Condition (2016M-88)
… Valley Central School District is located in the Towns of Bridgewater, Kirkland, Marshall, New Hartford and Paris in Oneida County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88