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Menands Union Free School District – Information Technology (2021M-78)
… and although the District paid IT vendors $106,460 for IT services, officials did not have clear contract language that … notification policy that is required by New York State Technology Law. Sensitive information technology (IT) control weaknesses were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Truxton Fire District – Board Oversight (2022M-123)
… whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District financial activities and did not complete … Determine whether the Truxton Fire District District Board of Fire Commissioners Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Attica Central School District – Financial Management (2022M-103)
… improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance … Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Town of Marathon – Town Clerk (2022M-143)
… – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and … Determine whether the Town of Marathon Town Clerk recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Town of Chemung – Conflict of Interest (2022M-176)
… in Town contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to … qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… The District did not have proper procedures or a faculty auditor. Collections totaling $5,767 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomTown of Owego - Water Fund Operations (2021M-205)
… complete report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of … Determine whether Town of Owego Town officials provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205City of Lackawanna – Network Management and Internal Controls (2021M-215)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly implemented information technology … against unauthorized access or disruption. Key Findings City officials did not establish adequate controls to … Determine whether City of Lackawanna City officials properly implemented …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Tioga Fire District – Board Oversight (2022M-170)
… (Board) provided adequate oversight of District financial activities. Key Findings The Board did not always provide adequate oversight of District financial activities and did not complete mandatory fiscal oversight … positioned themselves to oversee the District’s financial activities and helped ensure reporting requirements were in …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Huntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Schuyler Lake Fire District – Financial Activities (2022M-191)
… (Board) established controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets . The Board did not: Establish adequate … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Olean City School District – Reserve Funds (2022M-187)
… reserves. Funding reserves at levels higher than necessary for operations and/or need creates an undue burden on …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… Determine whether the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… of School funds was increased. Key Recommendations The Director of Finance (Director) should ensure collections are deposited in a timely …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… Union Free School District (District) officials adequately managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and loss. … not adequately manage and monitor nonstudent network user accounts to help prevent unauthorized use, access and loss. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkVillage of Elmira Heights – Claims Auditing (2024M-44)
… (Village) Board of Trustees (Board) properly audited claims. Key Findings Although New York State Village Law … with limited exceptions, a village board to audit all claims against a village before payment is made, the Board … not perform a thorough and deliberate audit of individual claims. The lack of a proper claims audit increases the risk …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Newark Central School District – Employee Benefits (2024M-40)
… $16,230, which District officials paid after we brought it to their attention. Seven employees’ separation payments … calculated and adequate documentation is maintained to support the calculations and eligibility requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… report - pdf] Audit Objective Determine whether Sewanhaka Central High School District (District) officials developed … Determine whether Sewanhaka Central High School District District officials developed an …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationTown of Lake Luzerne – Procurement (2022M-95)
… provisions of the Town’s procurement policy (Policy). As a result, Town officials did not seek competition when … three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with … cannot ensure officials are procuring goods and services in the most prudent and economical manner. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95