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Village of Sylvan Beach – Board Oversight (2013M-34)
… purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June … to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The Village is governed by an elected Board of Trustees which comprises a …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Hudson City School District – Information Technology (2020M-157)
… use policy (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We found questionable Internet use on four of six computers tested. Disable 123 of the 462 enabled network accounts we examined. These 123 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… balance policy that addresses what level of fund balance is needed or how any surplus funds will be used and the timeframe for doing so. The unrestricted fund balance grew to $2.4 … sit idle without a specific purpose to benefit the Town is not in the public’s best interest. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceSackets Harbor Central School District - Information Technology (2019M-208)
… Audit Objective Determine whether the District’s network was adequately secure to protect the student management … Determine whether the Districts network was adequately secure to protect the student management …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Pulaski Academy and Central School District - Separation Payments (2020M-20)
… the District $2,813 for previously received tuition assistance upon his separation from the District. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… that Town officials did not have prohibited interests in Town contracts. Key Findings The Board has not adequately … of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 … capital plans. A Board member had a prohibited interest in Town contracts totaling approximately $782,100. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… of our recommendations. Appendix D includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mTown of Carmel - Procurement (2019M-179)
… Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML). Key Findings The Board-adopted procurement policy does not provide a clear method for procuring professional services. The Town procured professional services from 16 providers …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Connetquot Central School District - Financial Management (2019M-180)
… Develop budgets that include realistic estimates for revenues, appropriations and unassigned fund balance … reserve policy that communicates the purpose and intent for establishing each reserve fund levels and conditions …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Unified Court System Bulletin No. UCS-20
… field Press the key F7 (insert row) and enter code 303. Tab to effective date and enter the payperiod date to start or cancel the deduction. Tab to Deduction Calculation Routine field. Click on the drop down arrow and select Flat Amount. Tab to Flat/Addl amount field and enter the deduction amount. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-courtTown of Dayton - Fund Balance Management (2019M-221)
… Determine whether the Board has properly managed fund balance. Key Findings The Board did not properly manage fund balance as the town-wide (TW) general fund and TW highway … multiyear financial and capital plans and written fund balance and reserve fund policies to help guide the budget …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Town of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … The purpose of our audit was to determine if the Supervisor properly accounted for and …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Bemus Point Central School District - Financial Management (2019M-216)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation (THLDC) Board of Directors (Board) properly approved and monitored … goals when approving projects. The Board issued a total of $96.6 million of taxexempt bonds and $1.8 million of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectUlster County Probation Department – Restitution Payments (S9-20-8)
… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … checks totaling $2,242 were not properly followed up on and officials did not always make reasonable efforts to …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8Northern Adirondack Central School District – Financial Condition (2020M-51)
… have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
Determine whether the Town Supervisor maintained uptodate accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Wyandanch Union Free School District – Budget Review (B20-7-7)
… sufficient documentation that their appropriations for employee benefits, the re-institution of its athletics …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Susquehanna Valley Central School District – Information Technology (2020M-95)
… Ensure that computers were free from malicious software. In fact, two malicious software applications were installed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mRaquette Lake Union Free School District - Business Office Operations (2023M-151)
… that the required annual financial reports are filed in a timely manner. Ensure that written agreements appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023m