Search
City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… report – pdf] Audit Objective Determine whether City of Niagara Falls (City) employees and elected officials … audit statewide city niagara falls …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… report – pdf] Audit Objective Determine whether Town of Southold (Town) employees and elected officials completed … was not provided to all employees and elected officials. Of the 45 total individuals we tested (26 selected employees … and all 19 elected officials), six employees or 23 percent of employees tested and 10 elected officials, did not …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Edinburg Common School District – Tax Collection (2016M-233)
… School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Candor Fire District – Controls Over Financial Activities (2014M-268)
… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Village of Afton – Board Oversight (2018M-28)
… managed fund balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November 30, … of Trustees, has a population of 822. Budgeted general and water fund appropriations for the 2017-18 fiscal year totaled … responsibilities. The Board did not ensure that water rents and penalties were properly billed. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Franklinville Joint Fire District – Claims Processing (2017M-141)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing procedures for … The Chief and assistant chiefs primarily used debit cards to purchase miscellaneous District equipment and supplies. … payment of claims contain sufficient information as to the number and dollar amounts of claims authorized for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… Purpose of Audit The purpose of our audit was to determine whether officials adequately … 1, 2015 through February 28, 2017. Background The City of Glens Falls is located in Warren County and has a … City of Glens Falls Water and Wastewater System Cybersecurity …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Sullivan County Community College – Information Technology (2017M-123)
… Purpose of Audit The purpose of our audit was to examine IT controls for the period September 1, 2015 … testing and updating. Implement environmental controls to mitigate the risk of damage to servers, or consider other options for the server room’s …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Pine City Fire District No. 1 – Board Oversight (2017M-166)
… January 1, 2016 through July 14, 2017. Background The Pine City Fire District No. 1 is a district corporation of … Pine City Fire District No 1 Board Oversight 2017M166 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Bay Shore Fire District – Time and Attendance Records (2017M-264)
… respective supervisors and the District Manager before payroll processing. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… audit was to determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for … The student treasurers and faculty advisors of five ECA clubs did not maintain adequate supporting documentation … student treasurers and advisors properly account for all ECA collections and appoint a faculty auditor to oversee …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mHendrick Hudson Central School District – Financial Condition (2013M-241)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The Hendrick Hudson Central … the past five years, from $8.5 million beginning in 2009 to $4.6 million in 2013, the District is not currently in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … not addressed the conflicting duties regarding the payroll access rights adequately. The District Treasurer and the … Administration had not reviewed the payroll clerk’s access rights after the completion of a software update. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessSouthern Cayuga Central School District – Financial Management (2015M-224)
… School District is located in the Towns of Venice, Locke, Genoa, Scipio, Fleming and Ledyard in Cayuga County, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… audit period. The current fuel vendor did not deduct taxes from invoices because the District did not complete the required tax exemption forms. Key Recommendations File …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Enlarged City School District of Troy – Leave Accruals (2014M-144)
… 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. The … Enlarged City School District of Troy Leave Accruals 2014M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… officials raised students’ standardized test scores using teaching and learning technologies. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentVillage of Newport – Financial Management (2017M-12)
… of our audit was to determine whether the Board and Village officials adopted reasonable budgets and adequately managed the Village’s financial condition for the period June 1, 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12