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Westfield Academy and Central School District - Financial Management (2018M-67)
… limit. Adopt budgets that include realistic estimates for expenditures. Adopt a more comprehensive reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mTown of Lancaster - Information Technology (2018M-114)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Hubbardsville Fire District - Board Oversight (2018M-107)
… Determine whether the Board provided adequate oversight of the District’s financial operations and fuel inventories. … reconciliations. Key Recommendations Provide oversight of the Treasurer’s duties and annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Town of West Seneca - Capital Project Management (2019M-195)
… clearly inform taxpayers when the estimated cost and scope of the project changed. Was not fully transparent on the …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Canandaigua City School District – Procurement (2022M-141)
… District (District) officials competitively procured the facilities and transportation departments’ goods and … Key Findings District officials did not always ensure the facilities and transportation departments’ goods and … totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… objectives, optimal funding levels and conditions for using each reserve. Subsequent Event Our audit fieldwork …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionBriarcliff Manor Union Free School District - Procurement (2020M-173)
… However, they did not periodically seek competition for professional services. We tested 14 vendors paid a total … While District officials initially sought competition for all professional service providers we reviewed, they did not seek competition for three out of the six professional service providers in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173South Otselic Fire District – Financial Activities (2022M-169)
… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Greene County - Information Technology (2020M-38)
… them to all employees, and review and update routinely or when significant changes in the environment occur. Provide …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Newark Valley Fire District - Board Oversight (2020M-30)
… Findings There were control weaknesses in the community hall rental process. Documentation of compliance with the … audit. Key Recommendations Improve controls over community hall rentals. Improve documentation of compliance with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Poughkeepsie City School District – Information Technology (2019M-166)
Determine whether District officials ensured IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Waverly Central School District - Financial Operations (2019M-136)
… complete report - pdf] Audit Objective Determine whether District officials provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did not implement adequate internal … for payment and requires adequate support for each claim. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136City of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed by an elected eight-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Green Tech High Charter School – Payroll (2023M-157)
… salaries and wages. Key Findings Officials: Made payroll calculation errors totaling $1,210 for 10 salaried employees. Did not maintain timesheets or payroll status change forms documenting approved pay rates to … to 44 employees. Key Recommendations Issue and maintain payroll status change forms and ensure timesheets are …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Stony 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 … The Board did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… January 1, 2013 through September 30, 2014. Background The Lake View Fire District is a district corporation of the … Lake View Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… finances each year. Not all disbursements contained two signatures or sufficient supporting documentation. Key … been approved by the membership and that checks include two signatures. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Purpose of Audit The purpose of our audit was to determine if the District filed accurate and timely annual … as required, even though the accounting books were up-to-date and the Board received periodic information detailing …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Nesconset Fire District – Length of Service Awards Program (2014M-317)
… Purpose of Audit The purpose of our audit was to determine if employees properly earned length of service award program (LOSAP) credit for the period … Nesconset Fire District Length of Service Awards Program 2014M317 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317