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Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)

… the Board provided adequate oversight of procurement and claim processing. Key Findings The Board did not: Seek … approximately $1.6 million or competitively bid purchase and public works contracts totaling approximately $6.1 … for Technology: Circumvented the procurement policy and ordered various items online totaling $71,226 during the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019m

Sullivan West Central School District - Retiree Health Insurance (2019M-196)

… that sufficient documentation was maintained to verify the calculations of certain retirees’ contributions. Key … Appendix B includes our comment on an issue raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196

Hoosick Falls Central School District - Financial Condition Management (2019M-159)

Determine whether District officials effectively managed the Districts financial condition

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management

Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)

… written procedures. Adequately track garbage disposal sticker and compost pass inventories and ensure that sales …

https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facility

Lowville Academy and Central School District - Claims Audit Process (2019M-154)

… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key … was also the Athletic Director, his audit of the claims for the athletic department was not independent. We reviewed …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019m

Three Town Fire District - Board Oversight of Financial Activities (2018M-106)

… Board did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). … laws. Competitive bids or competitive offers are awarded in accordance with GML. The District is operating within its …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106

Mount Sinai Union Free School District - Financial Condition Management (2018M-34)

… Mount Sinai Union Free School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-management

Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)

… Two commissioners purchased vacation packages, for a conference in Florida, totaling $5,982 and charged an …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27

Westfield Academy and Central School District - Financial Management (2018M-67)

… whether District officials properly managed fund balance and reserves. Key Findings Unrestricted fund balance exceeded … appropriated fund balance not needed to fund operations and overestimated appropriations by a total of approximately … The Board did not adopt an adequate reserve fund policy and three reserves with balances totaling more than $1 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018m

Town of Lancaster - Information Technology (2018M-114)

… of IT assets. Employees were not provided with IT security awareness training. In addition, sensitive IT … of IT assets. Ensure all necessary personnel receive IT security awareness training and that training is provided …

https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114

Hubbardsville Fire District - Board Oversight (2018M-107)

… Properly establish its capital reserve fund and obtain voter approval prior to issuing $150,000 in debt. Require … Officially establish the capital reserve and obtain voter approval prior to issuing debt. Maintain perpetual …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107

Greene County - Information Technology (2020M-38)

… (PPSI) policy. County officials did not provide cyber security training to IT personnel and County employees. … changes in the environment occur. Provide adequate cyber security training to IT personnel and County employees. …

https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38

Town of West Seneca - Capital Project Management (2019M-195)

… agreed with our recommendations and indicated they planned to take corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195

Newark Valley Fire District - Board Oversight (2020M-30)

… did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer did not file required annual … of compliance with the procurement policy. Provide for an annual audit of the Treasurer’s records. File annual …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

… that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled approximately $5 … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42

Poughkeepsie City School District – Information Technology (2019M-166)

… against unauthorized use, access and loss. Key Findings The District did not adequately control and secure its … were not provided with IT security awareness training. The District did not have service level agreements (SLAs) …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Waverly Central School District - Financial Operations (2019M-136)

… approved by the claims auditor. The senior account clerk’s leave accrual records contained errors, and her sick leave balances exceeded the contractual maximum by 111 days. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136

Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash disbursement … establish policies or implement any procedures governing debit card use or review or approve any card-related …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015m