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Maine-Endwell Central School District - Leave Records (2019M-40)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Little Falls City School District - Financial Condition Management (2019M-67)
… three completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to $1.83 … generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Binghamton City School District – Information Technology (2019M-147)
… contract and separate service level agreement (SLA) for information technology (IT) services provided by the … there is an adequate contract and separate SLA with SCRIC for IT services provided. Provide periodic IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Charlotte Valley Central School District - Information Technology (2019M-27)
… policies. District officials did not develop procedures for managing, limiting and monitoring user accounts and … officials did not provide IT security awareness training for District employees. In addition, sensitive IT control … IT security policies. Develop comprehensive procedures for managing, limiting and monitoring user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Suffolk County Community College - Information Technology (2018M-130)
… with questionable permissions. Employees responsible for safeguarding the College website are not required to … officials. Key Recommendations Enforce written policy for managing network and system access. Ensure employees …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… whether the Board properly monitored credit card use and ensured non-payroll disbursements were adequately supported and for proper Town purposes. Key Findings The Board adopted insufficient credit card and meal reimbursement policies and did not enforce the …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… time and vacation leave was not always accrued and paid in accordance with the collective bargaining agreement (CBA) …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Bay Shore Union Free School District - Procurement (2018M-212)
… were made with prior approval, resulting in confirming purchase orders (POs). Key Recommendations District officials … or written quotes when required by the purchasing policy. Issue and have approval for POs prior to ordering goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Monsey Fire District – Board Oversight (2020M-62)
… consecutive years, an annual update document (AUD), which is a required annual financial report, was not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Hudson Housing Authority – Information Technology (2019M-224)
… training. The Authority did not have adequate online banking agreements. Sensitive information technology (IT) … aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Mahopac Central School District – Noninstructional Payroll (2020M-32)
… supported and documented. Payments to the head bus driver were not always properly approved, calculated and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and … would be strengthened by adding mitigating controls. A privately contracted payroll vendor has access to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andCuba-Rushford Central School District - Financial Management (2020M-7)
… $1.9 million. Key Recommendations Adopt budgets that include reasonable estimates for appropriations and the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Village of Bloomingburg - Financial Operations (2019M-246)
… financial reports, such as budget-to-actual reports and bank reconciliations with canceled check images, and maintain …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Mooers - Highway Asset Accountability (2020M-35)
… an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel inventories …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… taking additional steps to increase physical accessibility for the 58 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… of Big Flats (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at selected facilities. … of Big Flats Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Forestburgh Fire District – Financial Activities (2015M-203)
… deposits were not made within 10 days as required by New York State Town Law. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… December 31, 2014. Background The Clifton Park-Halfmoon Fire District No. 1 is a district corporation of the State, … Clifton ParkHalfmoon Fire District No 1 Length of Service Award Program 2015M64 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, 2015. … Establish formal reserve funds using money designated for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written long-term capital plan that details anticipated equipment …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138