Search
Oneida City School District – Information Technology (2020M-80)
… to assets and data. Some District computers were used for personal activity, increasing the likelihood of the … was not made available to us or the Board of Education for review and approval. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Village of Arkport - Information Technology (2019M-203)
… that sufficiently defines the role and responsibilities of each party, includes all services to be provided, and addresses confidentiality and protection of personal, private and sensitive information (PPSI). … personnel who use IT resources, including the importance of maintaining physical security and protecting PPSI. …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… in inaccurate cash balances being reported to clubs and to the Board. Key Recommendations Ensure pre-numbered receipts … monthly bank reconciliations before they are sent to the District Treasurer to ensure accuracy. District officials … our comments on issues raised in their response. 1 The District appointed a new District Treasurer who began in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Bennington - Financial Management (2019M-249)
… certain expenditures and did not properly monitor spending during the year. The highway fund had deficit fund balances during our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Liverpool Central School District – Information Technology Assets (2020M-59)
… did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, … and applicable licenses. Perform physical inventories of hardware and compare them to inventory records, and review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… Appropriations were consistently overestimated resulting in increasing fund balance levels and the District did not use all of the fund balance appropriated to finance operations … plan for actual operating results. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Hilton - Financial Management (2020M-31)
… adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted budgets with … resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Audit Objective Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with … ordinances. Water meter readings were not always reliable during our audit period, but officials have taken measures to … Update the ordinances to clearly define and specify all charges and ensure they conform to applicable State law. …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… complete report - pdf] Audit Objective Determine whether the Tioga County Industrial Development Agency (TCIDA) Board … tax abatement and revolving loan projects. Key Findings The Board adopted adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… financial activities were properly authorized, recorded and reported and that money was safeguarded. Key Findings The Board did not ensure Company claims were audited on a … by the membership for payment each month. Adopt a code of ethics and ensure officers comply with the disclosure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the … The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Albion Central School District – Budgeting (2016M-80)
… Purpose of Audit The purpose of our audit was to evaluate the … 2015. Background The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, Kendall, Murray and Ridgeway in Orleans County and the Town of Elba in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … and Westford in Otsego County. The District is governed by an elected five-member Board of Education and operates one … and in compliance with statutory requirements and develop a plan to reduce excessive balances. … Schenevus Central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Village of Nissequogue – Information Technology (2015M-31)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … 1, 2013 through October 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Brighton Central School District – IT Asset Management (S9-22-6)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20X.4.C Contacts – X. Guide to Vendor/Customer Management
The Contacts section of the Vendor Record contains information on all of the vendors contacts
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsQuaker Street Fire District – Board Oversight (2021M-96)
… complied with the procurement policy and claims were for a proper District purpose or adequately supported. … filed timely. The Board: Did not obtain quotes or bids for two purchases totaling $27,058, as required by their …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96