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Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… period July 1, 2014 through June 30, 2015. Background The Roosevelt Union Free School District is located in the Town … Roosevelt Union Free School District Competitive Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Chazy, Clinton, Dannemora, Ellenburg, Mooers and Saranac in Clinton County and the Town of Bellmont in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraEdmeston Central School District – School Lunch Operations (2015M-174)
… Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Town of Windsor – Information Technology (2017M-44)
… 1, 2015 through December 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a … Town of Windsor Information Technology 2017M44 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Dryden Central School District – Financial Condition (2013M-396)
… budgets and unexpended surplus funds exceeded the statutory limit. While the District’s total fund balance … balance is in compliance with the Real Property Tax law statutory limits. Review all reserve balances and determine … reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Village of Old Brookville – Cash Receipts (2015M-286)
… Receipts were not always deposited in a timely manner and duplicate receipts were not always issued when collecting …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Village of Fort Ann – Financial Condition (2014M-197)
… The Village of Fort Ann is located in Washington County and has a population of approximately 490. The Village is … year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The Board consistently … intentionally overestimated expenditures for the water and sewer funds with the intention of increasing the levels …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Village of Bellport – Claims Processing (2014M-126)
… in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. … or written purchase order requests. Claims abstracts and Board minutes do not demonstrate that claims are audited … contract or agreement between the service providers and the Village. Key Recommendations Ensure that department …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Schroeppel – Cash Disbursements (2014M-296)
… Purpose of Audit The purpose of our audit was to examine the Town’s controls over cash disbursements for … audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. Key … and modify the duties of the Supervisor and Comptroller to reflect the intended internal controls for these positions …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of West Seneca – Purchasing (2015M-11)
… and approve claims prior to payment. Obtain written and oral quotes as required by the procurement policy. …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Northville Public Library – Cash Disbursements (2015M-53)
… 2013 through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, … 3,000 residents. The Library is a school district public library governed by a nine-member Board of Trustees … Northville Public Library Cash Disbursements 2015M53 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… balance is needed or how any surplus funds will be used and the timeframe for doing so. The unrestricted fund balance … of December 31, 2020. Allowing $2.4 million to accumulate and sit idle without a specific purpose to benefit the Town … in the public’s best interest. Key Recommendations Develop and adopt a comprehensive written fund balance policy and a …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceMount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… District’s acceptable use policy (AUP). Adequately manage network user accounts. Sensitive information technology (IT) … include periodically reviewing user access and disabling network user accounts when access is no longer needed. Evaluate all existing network accounts, disable any deemed unnecessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userTown of Homer – Conflict of Interest (2022M-148)
… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … $8,571, during our audit period. As president and owner of the welding company, the Board member had a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Bradford Central School District – Claims Auditor (2022M-157)
… Southern Tier Board of Cooperative Educational Services (GST BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 … quotes, bids and contracts. Properly audit all claims for GST BOCES service charges. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to … are unneeded or unnecessary to prevent unauthorized access and use. Key Recommendations Disable unneeded or unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userChautauqua Lake Central School District – Procurement (2024M-3)
… District officials deviate from adopted policies, there is an increased risk that goods and services will not be …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… report – pdf] Audit Objective Determine whether Cold Spring Harbor Central School District (District) officials … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… [read complete report – pdf] Audit Objective Determine whether Eastern Suffolk Board … managed user account access to the network and financial application. Key Findings Although BOCES officials restricted … by unauthorized individuals. In addition to sensitive information technology (IT) control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mWyandanch Union Free School District – Budget Review (B20-7-7)
… of the adopted 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, … million adopted budget for the 2020-21 fiscal year are not reasonable. District officials were unable to produce … costs will need to be monitored closely to ensure they do not exceed budgeted appropriations. Consequently, the 2020-21 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7