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Fishers Island Union Free School District – Website Transparency (2023M-28)
… – pdf] Audit Objective Determine whether the Fishers Island Union Free School District (District) website provided … audit fishers island school website transparency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Town of Seneca Falls – Cash Collections (2023M-57)
… report – pdf] Audit Objective Determine whether Town of Seneca Falls (Town) officials effectively managed the Town’s cash collection function. Key Findings Town officials did not effectively …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… complete report – pdf] Audit Objective Determine whether City of Niagara Falls (City) employees and elected officials completed annual sexual … and encourage elected officials to complete the training. City officials generally agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… seven units reviewed (City of Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central School … gas. Five units (City of Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central School … we identified for comparison. Three units (Broome County, Cortland County and North Syracuse Central School District) …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Hoosic Valley Central School District - Financial Management (2018M-238)
… cumulative total of more than $6.3 million or 11.3 percent from 2015-16 through 2017-18. The District’s recalculated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Town of Waterford - Town Clerk Collections (2018M-265)
… report - pdf] Audit Objective Determine if collections in the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner. Key Findings The former Clerk did not: … form of payment. Make deposits of all collections intact, in a timely manner. Maintain payment stubs and postmarked …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265East Quogue Union Free School District - Claims Auditing (2019M-78)
… Ensure no claim, other than those allowed by law, is paid before audit and approval by the claims auditor. … of each claim before authorizing payment to ensure it is accurate and properly supported, and in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly approved and … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … Determine whether District officials ensured that payroll payments and leave accruals were accurate properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Poughkeepsie City School District - Budgeting (2018M-226)
… were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive … funds totaling $10.6 million and $12 million at the end of 2016-17 and 2017-18, respectively, which exceeded the statutory limits of $3.9 million and $4 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Village of Andover – Water and Electric Cash Receipts (2019M-152)
… control over water and electric cash receipts and was able to make adjustments to customer accounts and delete transactions without proper … and indicated that they have initiated or planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Watkins Glen Central School District - Financial Management (2019M-57)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and up-to-date. The Board with adequate financial reports, leading to the deterioration of the general town-wide’s fund balance, …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Kinderhook Central School District - Procurement (2018M-137)
… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Springs Union Free School District - Payroll (2018M-222)
… - pdf] Audit Objective Determine whether Springs Union Free School District (District) employees received the … Springs Union Free School District Payroll 2018M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Iroquois Central School District - Financial Management (2018M-102)
… the District’s policy. The unemployment insurance reserve is overfunded ($604,000) and the debt reserve is improperly restricting $245,000. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Objective Determine whether the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Wappinger - Information Technology (2019M-220)
… use policy. Twenty of 66 user accounts were not necessary for Town operations. Town officials did not develop a breach … Key Recommendations Monitor web and computer usage for compliance with policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… and capital plans. Ensure that officials and employees are familiar with and follow the requirements General Municipal …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222