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Miller Place Union Free School District – Check Signing (2017M-76)
… Findings The Treasurer does not maintain custody of his signature flash drive. While the Board has authorized the … absence, the District Clerk does not have her own signature flash drive. Key Recommendations Amend the authorized signature policy to require the Treasurer to maintain custody …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016. … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $122.9 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Lansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Lake Placid Central School District – Claims Auditing (2016M-84)
… was to examine the District’s claims auditing process for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … the source of funds in the debt service fund and return to the general fund any amount that is not statutorily required to be in the debt service fund. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Utica Academy of Science Charter School – Purchasing (2015M-71)
… by the Board of Regents of the University of the State of New York. For the 2014-15 fiscal year, the School had …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Grand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity … The Grand Island Central School District is located in the Town of Grand Island in Erie County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mState Agencies Bulletin No. 1950
… Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on 04/01/2019, which provides for dollar limitations on benefits and contributions under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsShelter Rock Public Library District – Bank Reconciliations (2015M-249)
… Purpose of Audit The purpose of our audit was to examine whether Library officials ensured that bank … officials have not adequately segregated duties related to the preparation and review of review bank reconciliations. … official who is independent of the accounting functions to review the reconciliations. …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249City of Norwich – Information Technology (2012M-254)
… if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. … the City’s information technology. The City’s 2012 budget for the general fund was approximately $7.6 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Orchard Park Public Library – Audit of Claims (2016M-191)
… audit was to review the Library’s claims auditing process for the period January 1, 2015 through May 6, 2016. … The Library directly paid expenditures totaling $18,463 for the 2015 fiscal year and $3,160 from January 1 through …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Village of Lindenhurst – Claims Processing (2016M-345)
… was to examine the Village’s claims processing procedures for the period March 1, 2015 through May 31, 2016. Background … Board of Trustees. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $12.6 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Canajoharie – Procurement (2015M-36)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement … 1, 2013 through October 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in … Village of Canajoharie Procurement 2015M36 …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Greenlawn Water District – Accounting Records (2015M-231)
… approximately $5.3 million. Key Findings The Business Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not provide sufficient oversight of work performed by the District’s clerks. The Business Manager did not provide the Board with adequate monthly …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231South Farmingdale Water District – Information Technology (2014M-153)
… if adequate policies were adopted to safeguard the District’s information technology resources for the period … October 31, 2013. Background The South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a three-member Board of Water …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… and reported and that District money was safeguarded for the period January 1, 2015 through December 27, 2016. … Board of Fire Commissioners. The general fund budget for 2017 totaled approximately $690,800. Key Finding The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Forensic Audit of Payments to On-Board Service Managers (Follow-Up)
… Services Unit staff members were not held accountable for their work performance and time and attendance. In addition, the Assistant Vice President responsible for the Unit violated Metro-North policy by not disclosing …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followOversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… on September 17, 2018, examined whether the Department of Health (Department) measured the effectiveness of the obesity …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… documentation supporting ECA cash receipts remitted for deposit. Ensure all cash receipts are remitted for deposit and that cash is not directly used to pay bills …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsTown of Seneca Falls - Information Technology (2018M-218)
… computer use, user access rights, disaster recovery, password security management, data breach notification and … computer use, user access rights, disaster recovery, password security management, data breach notification and …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218