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Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White … the extra-classroom activity fund. A faculty auditor had not been appointed to oversee the management of the activity …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… 2010 through May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a population … Village of South Glens Falls Financial Condition and Budgeting Practices …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Port Dickinson – Financial Condition (2014M-154)
… the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. … five-member Board of Trustees. Budgeted appropriations for the general, water and sewer funds for fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Village of Perry – Water Accountability (2014M-31)
… Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The Village does not have written procedures for reconciling the water produced with the water billed to customers. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Western Sullivan Public Library – Library Operations (2015M-156)
… audit was to examine the Library’s financial operations for the period July 1, 2013 through March 27, 2015. … a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $702,000. Key Findings The Library’s fixed costs for operating its three buildings are high, and officials did …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Arkport Central School District – Network Access Controls (2021M-162)
… Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Otego-Unadilla Central School District – Information Technology (2021M-178)
… user accounts. Officials did not provide IT security awareness training. The Board did not adopt a written IT … as they are no longer needed. Provide periodic IT security awareness training. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Watervliet City School District – Information Technology (2021M-34)
… Officials did not: Establish written procedures for managing, limiting and monitoring user accounts. Disable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Marlboro Central School District – Information Technology (2021M-33)
… officials. Key Recommendations Develop written procedures for managing system access. Restrict the use of shared …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Ripley Central School District – Financial Management (2021M-23)
… not develop and adopt a comprehensive written multiyear financial plan and did not adhere to the fund balance policy. … Develop and adopt a comprehensive written multiyear financial plan and adhere to the fund balance policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Wappingers Central School District – Professional Services (2022M-88)
… competition for the procurement of professional services in accordance with the procurement policy. Key Findings … Last sought competition for the architect and attorney in 2012 and 2015, respectively. Key Recommendations Ensure professional services are procured in a competitive manner in accordance with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Milford Central School District – Fund Balance Management (2022M-94)
… the projected unused appropriated fund balance of $720,000 is added back, the recalculated surplus fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Village of Monticello – Payroll (2022M-59)
… ensured that payroll and payroll-related benefits were paid properly. Key Findings Village officials did not ensure that employees were paid appropriately. As a result, for the limited periods that … The payroll clerk accrued and used unauthorized leave and paid herself for more time than she was entitled, resulting …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Groton – Highway Department Asset Accountability (2022M-117)
… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and … obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s capital … and procedures for the sale, transfer or disposition of unused assets. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117South Mountain Hickory Common School District – Financial Management (2022M-49)
… Treasurer (Treasurer) demonstrated effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial management. The Trustee and Treasurer: Developed and adopted … Treasurer Treasurer demonstrated effective financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mTown of Lansing – Information Technology (2022M-66)
… officials, we found: The Town had seven unneeded network user accounts. The Town Board (Board) did not create adequate written IT policies for network user access, online banking and breach notification. The … training for computer users. Key Recommendations Review user access on a routine basis and disable unnecessary …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Shenendehowa Central School District – Longevity Payments (2023M-165)
… As a result, 26 employees were underpaid a total of $9,214 in longevity for separations payments during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… District and the third-party provider. Implement controls to safeguard the Treasurer’s signature on disbursement checks and monitor the third-party online access to the District’s bank accounts. Key … Safeguard the Treasurer’s signature and monitor online banking access. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mHilton Central School District – Network Access Controls (2022M-200)
… District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, data and personal, … audit hilton school network access controls …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Fishers Island Union Free School District – Website Transparency (2023M-28)
… cards, Board minutes, and Freedom of Information Law (FOIL) online submission request for records. Key Recommendations Post all required …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28