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Whitesville Central School District – Information Technology (2021M-22)
… ] Audit Objective Determine whether Whitesville Central School District (District) officials adequately secured … corrective action. … Determine whether Whitesville Central School District District officials adequately secured access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Valley Central School District – Information Technology (2020M-154)
… whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s … whether the Board of Education Board and Valley Central School District District officials ensured the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154State Comptroller DiNapoli Releases School Audit
… not always timely. Managing the finances of ECA activities is meant to be a learning experience for student club … miss this learning opportunity and district officials have little assurance that ECA funds are adequately … safeguarded and properly accounted for. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… May 25, 2016. Background The Pocatello Fire District is a district corporation of the State, distinct and separate … from the Town of Wallkill, in Orange County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsWestern Sullivan Public Library – Library Operations (2015M-156)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial … is located in Sullivan County and serves the residents of the Sullivan West Central School District. The Library, … library buildings, is governed by a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Town of Ulster – Fire Protection Services (2015M-177)
… our audit was to determine if the Board is monitoring the fire companies that provide fire protection services to the Town’s fire protection … for fire protection services with all of the Town’s service providers. Review fire protection service providers’ …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Tyrone – Financial Management (2014M-343)
… our audit was to review the Board’s financial management for the period January 1, 2010 through September 26, 2014. … The Town of Tyrone is located in Schuyler County and has a population of approximately 1,600. The Town is … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.2 million Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Schroeppel – Cash Disbursements (2014M-296)
… positions as provided by statute. Ensure that payrolls are thoroughly reviewed and certified by a Town official …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations The Board should: Adopt … with the IT vendor. Provide IT security awareness training to personnel who use IT assets. District officials generally … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether Cayuga …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… provided, Information technology (IT) assets were accessed for appropriate purposes, and IT controls over BOCES’ network … assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to … Personal Internet use was found on computers. Network and application user accounts were not properly managed. No …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyHyde Park Central School District - Fixed Assets (2019M-103)
… agent as the Property Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… action. Appendix B includes our comment on an issue raised in the Village’s response letter. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Herricks Union Free School District – Overtime (2019M-127)
… payments could have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Richfield Springs Central School District - Fixed Assets (2019M-140)
… 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the incorrect …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Hendrick Hudson Central School District - Financial Condition (2019M-24)
… Plant (Indian Point) is expected to shut down beginning in 2020 with a potential revenue loss of over 30 percent to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… card payments due to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Wainscott Common School District - Claims Auditing (2018M-240)
… but also ensured that the procurements and claims adhered to all District policies and procedures. Key Recommendations … and regulation. Require the Business Manager/Treasurer to submit claims packets to the Board, together with the warrant. Perform a thorough …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … vendors, who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … to disburse funds. Transfer money to the administrator for the total amount payable in satisfaction of dental claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mPittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal … corporation of the State, distinct and separate from the Town of Pittsfield, in Otsego County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305