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Town of Harrison - Budgeting Practices (2018M-142)
… Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable. Key Findings … From 2013 through 2017, the Board underestimated revenues in its budgets by a total of $15.4 million, or an average of … 17 and 40 percent of ensuing years’ appropriations. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142King Center Charter School - Information Technology (2018M-61)
… and accessed for appropriate School purposes. Key Findings The Board has not adopted adequate IT security policies and … IT cybersecurity awareness training to personnel who use the School’s IT resources. In addition, we confidentially …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Supported Browsers
… Web browsers Our website and online services support: … changing your browser settings. To learn how, visit your web browser's help center and search for "enable JavaScript." … properly. To learn how to manage your cookies, visit your web browser's help center. See our Privacy and Links …
https://www.osc.ny.gov/online-services/supported-browsersVillage of Croton-on-Hudson – Payroll (2017M-200)
… percent. Key Recommendations Require employees to use and sign timesheets documenting actual hours worked. Consider …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Uniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement procedures for the period July 1, 2014 through … The Uniondale Union Free School District is located in the Town Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Tuxedo Union Free School District – Financial Condition (2015M-360)
… 2014 through August 4, 2015. Background The Tuxedo Union Free School District is located in the Town of Tuxedo in … it annually for necessary adjustments. … Tuxedo Union Free School District Financial Condition 2015M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… are made according to the terms of negotiated agreements and contracts. … Oswego County Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Board approval. Key Recommendations Ensure that fixed asset records are accurate and up to date and that all fixed … all assets are tagged as appropriate and authorize all asset disposals. … OrangeUlster Board of Cooperative …
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)
… Develop more realistic budget appropriations based on prior actual results and anticipated operations … Lansing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Cornwall Central School District – Financial Condition (2015M-148)
… County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, … were $65,043,619 million. Key Finding The Board has relied on appropriated fund balance as a financing source in the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Sauquoit Valley Central School District – Financial Condition (2016M-88)
… increase revenues or both. Reduce the reliance on fund balance and adopt budgets in which recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Lyme Central School District – Financial Condition (2016M-383)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Walton Central School District – Financial Condition (2014M-118)
… implemented a comprehensive multiyear financial plan based on reasonable estimates that project future revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Town of Colchester – Financial Condition (2016M-376)
… reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board underestimated revenues by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Guilderland – Golf Course Collections (2017M-22)
… review the processing of collections received at the Town golf course for the period January 1, 2015 through October … by an elected five-member Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key … review the processing of collections received at the Town golf course for the period January 1 2015 through October 31 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Oxford – Financial Management (2016M-420)
… Key Findings The Board adopted budgets that relied on fund balance to fund recurring expenditures. The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… network user account controls to help maintain continuity of business office operations and prevent unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… either not posted or comprehensive, resulting in a lack of transparency. This limits the community and other …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencySpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… District (District) officials adequately secured access to the network, student information and financial … Key Findings Although District officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andTown of Virgil – Board Oversight (2015M-40)
… with unpaid water and sewer billings were not included on re-levy lists. The Board did not ensure that adequate …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40