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Tuxedo Union Free School District – Financial Condition (2015M-360)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … with other funds. The Board and District officials did not develop a multiyear financial plan to address declining enrollment issues. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Arkport Central School District – Payroll (2016M-338)
… Purpose of Audit The objective of our audit was to evaluate the accuracy of payroll payments for the period … year total $10.3 million. Key Findings The Board has not adopted written policies and District officials have not … Review the calculations for separation payments prior to the payments being made. … Arkport Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard the District’s information technology resources … approximately $5 million. Key Findings The Board has not adopted a disaster recovery plan, which would minimize …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Town of Oneonta – Town Clerk (2021M-59)
… audit period in a timely manner. However, the Clerk did not always deposit fees within the required time frame. The … analyses, whereby known liabilities are reconciled to available cash. Town officials agreed with our … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Finger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Finger Lakes … year ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger Lakes region of central New York, is authorized by SED to provide preschool special education services to children …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… in other than personal service costs that were either not allowable or unsupported by proper documentation. State … severance pay, compensation for work that was not related to the special education programs, excess compensation and … located in Lackawanna, provides a variety of services to the Erie County community, including preschool special …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases State Audits
… May 2015 determined that the Migrant Education Program did not meet certain program outcomes and overarching program … report. Several of the strategies the program plans to implement are scheduled to begin with the 2016-2017 school year. State Education …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsX.4.D Location – X. Guide to Vendor/Customer Management
… one location as a “default” location, agencies should not assume the default is the correct location for their … should not leave the location field blank on submissions to SFS, as this is the same as relying on the default. Vendor records created prior to April 1, 2017, retain their original location names (e.g., …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationSprings Union Free School District - Payroll (2018M-222)
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-222Candor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … $420,000. Key Findings The Treasurer’s budget-to-actual reports did not include revenues or a complete accounting of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Franklinville Joint Fire District – Claims Processing (2017M-141)
… was to examine the District’s claims processing procedures for the period January 1, 2016 through May 25, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total $349,000. Key Findings The Board has not … equipment and supplies. Board resolutions approving claims for payment did not indicate the number or dollar amounts of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… Purpose of Audit The purpose of our audit was to determine whether officials adequately safeguarded electronic access to the City’s water and wastewater systems for the period … wastewater system cybersecurity threats. Officials have not provided employees with cybersecurity awareness training. …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial … for 2017 total $153,040. Key Findings The Board did not provide oversight of the Treasurer. The Board improperly allowed the Chief and Assistant Chiefs to fuel their personal vehicles. The Board did not establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity (ECA) clubs and … treasurers and faculty advisors of five ECA clubs did not maintain adequate supporting documentation for 28 … for yearbook sales totaling $165 were not remitted to the central treasurer. Key Recommendations Ensure student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mVillage of Cayuga Heights – Board Oversight (2014M-292)
… of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population of approximately 3,700. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292South Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … approximately $23 million. Key Findings The District has not developed a formal, documented multiyear capital plan. The District has not developed a plan to determine appropriate and necessary reserve fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Rye Neck Union Free School District – Information Technology (2016M-280)
… Purpose of Audit The objective of our audit was to determine whether the District adequately safeguarded … $39.6 million. Key Findings The District does not have adequate policies and procedures for personal, … The Board has not developed adequate policy and procedures to ensure that District employees receive proper cyber …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… because the District did not complete the required tax exemption forms. Key Recommendations File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel purchases … current fuel vendor to remove federal, State and local sales and use taxes on future fuel purchases at the time of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … Key Findings The District’s purchasing policy does not state competitive bidding threshold amounts and the … than statutory requirements for purchases subject to competitive bidding. The purchasing agent was not provided …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Hilton Central School District – Network Access Controls (2022M-200)
… were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a … risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses that we confidentially communicated to officials, we found that: District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200