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Irvington Union Free School District – Fixed Assets (2022M-89)
… assets. Key Findings District officials did not properly monitor and account for 63 percent of the 105 fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… and view personal, private and sensitive information on the network and did not have sufficient documented …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used … Have support that they obtained the required number of quotes for six purchases totaling $39,758. Use a … whether JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services BOCES officials used …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesTown of Phelps – Financial Management (2015M-70)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management practices for the period January 1, 2011 through March 27, 2015. … The purpose of our audit was to review the Towns financial management practices for …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… Commissioners Board provided adequate oversight of the Treasurers fiscal duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Marcy – Justice Court Operations (2020M-166)
… the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s recordkeeping …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Grand Island Central School District - School District Website (S9-19-31)
… Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … multiyear financial plan to help residents see the impact of fiscal decisions over time. Ensure CAPs address responsibility and implementation dates of corrective action. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Newark Central School District - School District Website (S9-19-38)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … financial plan, audits and CAPs are on the website in a transparent location. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Attica Central School District – Financial Management (2022M-103)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… pdf] Audit Objective Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were … prior to payment. As a result, BOCES has a higher risk of inaccurate or improper payments occurring. We reviewed … Determine whether Oswego County Board of Cooperative Educational Services BOCES claims were audited …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… the federal grant number as the Project ID when creating new projects in SFS is no longer recommended, as the Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionWesthill Central School District – Information Technology (2021M-32)
… for personal Internet activity. Properly manage network user accounts. We examined all 31 enabled network user accounts on the District Office domain controller. Six unneeded network user accounts, seven shared user accounts and three user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mTown of Marilla – Town Supervisor’s Activities (2015M-27)
… $2.8 million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Alexander Central School District – Financial Management (2020M-64)
… officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so … of fund balance that will be used to fund operations. Use reserves in accordance with legal requirements. District … our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64City of Middletown - Information Technology (2018M-235)
… use and online banking. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Oysterponds Union Free School District - Financial Management (2019M-217)
… Develop and adopt budgets that include realistic estimates for revenues, expenditures and unassigned fund balance based …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Alfred-Almond Central School District - Financial Management (2019M-131)
… Findings The Board overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and annually appropriated an average of $495,000 of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Town of Brant – Justice Court (2014M-180)
The purpose of our audit was to review the Justices records and reports for the period January 1 2012 through April 25 2014
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Liverpool Central School District – Information Technology Assets (2020M-59)
… did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, … and applicable licenses. Perform physical inventories of hardware and compare them to inventory records, and review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59