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Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… to the Town Board (Board), and reports did not include a detail of money received and disbursed as required. Key … AUDs as required. Complete and review bank reconciliations in a timely manner. Prepare and provide monthly financial …

https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68

Gananda Central School District – Procurement (2021M-86)

… Gananda Central School District (District) officials used a competitive process to procure goods and services to … bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. From 11 professional service providers totaling $2.21 million. Key Recommendations Ensure the District has …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… (District) officials ensured that real property taxes and retiree health insurance contributions were properly … account clerk/tax collector (clerk) who is responsible for receiving, recording, depositing and reporting all money collected for real property taxes and retiree health …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Tully Central School District – Network Access Controls (2021M-138)

… Key Findings District officials did not ensure that the District’s network access controls over non-student user … whether they were appropriate or needed. As a result, the District had 47 unneeded network user accounts, including … or third-party consultants who no longer work for the District. Unneeded network user accounts can be potential …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Arlington Central School District – Network User Accounts (2021M-110)

… user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… complete report - pdf] Audit Objective Determine whether College officials adequately monitored credit card and travel … funds. College officials disagreed with certain aspects of our findings and recommendations, but indicated they have …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

Oysterponds Union Free School District - Financial Management (2019M-217)

… exceeds the statutory limit by nearly 27 percentage points. Key Recommendations Develop a plan to reduce its …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

Town of Bennington - Financial Management (2019M-249)

… during our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Quaker Street Fire District – Board Oversight (2021M-96)

… complied with the procurement policy and claims were for a proper District purpose or adequately supported. … supported prior to payment. Ensure that AUDs are filed in a timely manner. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… recorded and supported, and that money was safeguarded. The Board of Directors (Board) did not provide adequate … activities and did not enforce bylaw provisions related to the review and approval of bills and records, and cash … documented. Key Recommendations Amend the bylaws and/or adopt supplemental written financial policies and enforce …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

New Rochelle City School District – Information Technology (2021M-142)

… accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142

Town of Marcy – Justice Court Operations (2020M-166)

… payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166

Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)

… a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technology

Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… Develop and implement policies and procedures to ensure admissions revenue is adequately safeguarded and … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity

State Agencies Bulletin No. 1807

… $120,000-$140,000* *The salaries for Commissioners in Tiers C and D will be authorized by the Executive and DOB …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissioners

Canaseraga Central School District - Financial Management (2019M-104)

… and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations … and could not demonstrate a plan for the need for certain reserves that have not been used for three years. Key … written reserve policy, including a plan for the use of reserves. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and