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Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… BOCES is an association of 15 component school districts in Hamilton, Fulton and Montgomery Counties. BOCES, which …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mTioga Central School District – Financial Condition (2015M-168)
… schools with approximately 1,000 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Enterprise Charter School – Enrollment and Billing (2014M-378)
Enterprise Charter School Enrollment and Billing 2014M378
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Village of Fultonville – Claims Auditing (2015M-106)
… of Audit The purpose of our audit was to examine the Village’s claims auditing procedures for the period June 1, 2013 through December 31, 2014. Background The Village of Fultonville is located in the Town of Glen, … County, and has a population of approximately 790. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Oneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through … Housing Authority is a municipal housing authority created to provide low-rent housing for qualified individuals in the … were appropriately designed and operating effectively to ensure that tenant rents were properly billed, recorded …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Fairport Central School District - Payroll and Employee Benefits (2023-118)
… legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareTown of Villenova – Purchasing (2014M-52)
… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Hadley – Claims Auditing (2015M-198)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … January 1, 2014 through June 30, 2015. Background The Town of Hadley is located in Saratoga County and has approximately … The purpose of our audit was to review the internal controls over the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198Lewiston-Porter Central School District - Payroll (2018M-246)
… are properly approved by the appropriate supervisor. Consult with legal counsel and take appropriate action to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Town of Queensbury - Water System Cybersecurity (2018M-268)
… plant personnel have not been provided with job-specific cybersecurity awareness training. Water officials did not … Recommendations Implement strong access controls. Provide cybersecurity awareness training to Water plant employees. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Portville Central School District - Cafeteria Collections (2018M-244)
… properly collected, recorded and deposited. Key Findings The Board did not adopt written cafeteria cash receipt … and develop procedures for the collection and accounting of cafeteria cash receipts. Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Schoharie Central School District - School Lunch Operations (2019M-19)
… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District … bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Hornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Town of Bovina - Records and Reports (2019M-200)
… not received financial reports since February 2018. Annual update documents (AUDs), which are the annual financial …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Moravia Central School District - Fuel Inventory (2019M-183)
… safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did not perform fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Taconic Hills Central School District – Financial Management (2019M-155)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Schroon Lake Central School District - Claims Auditing (2019M-97)
… and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… Findings The Board did not adopt adequate IT policies or a disaster recovery plan. School officials did not provide IT … software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses were … Adopt comprehensive IT policies and procedures and a disaster recovery plan. Provide security awareness training …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyGreenport Union Free School District - Bank Reconciliations (2019M-161)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161