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Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… Purpose of Audit The purpose of our audit was to review BOCES’ financial management … Background The Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services is a governmental entity … CattaraugusAlleganyErieWyoming Board of Cooperative Educational Services Financial Management …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialCamden Central School District – Financial Condition (2016M-51)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Franklin Square Union Free School District – Fund Balance (2016M-129)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for the period July … practices made it appear that the District needed to both raise the tax levy and use fund balance to close projected budget gaps. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Purpose of Audit The purpose of our audit was to determine if internal controls over … Central School District (District) is located in the Towns of Oppenheim, Ephratah, Johnstown, and Stratford in Fulton …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… 1, 2012 through February 29, 2016. Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton County and is governed by an elected … Raquette Lake Union Free School District Monitoring Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionDiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… “My family and I mourn the passing of my beloved father, Nicholas P. DiNapoli. Dad passed away at the age of 92 on Sunday. To us, he was just the greatest father and … My brother James and I are grateful for the expressions of support offered by so many and for the many kindnesses …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliPiseco Common School District – Authorized Investments (2023M-172)
… a result, District investments were at an increased risk of loss. District officials did not adhere to the District’s … account that is not statutorily authorized. The Board of Education (Board) readopted its investment policy … investments were in compliance with the policy’s list of eligible investments. The Board did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Beacon City School District – Information Technology (2023M-143)
… did not: Disable 281 unneeded network user accounts of the 1,280 accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: 153 student …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Holland Patent Central School District – Fuel Inventory (2023M-141)
… District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user … usage reports to monitor user access and vehicle fuel use for reasonableness. Maintain perpetual fuel inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… Union Free School District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s health insurance buyout program is generally cost-effective, the … employees covered by the District’s same health insurance plan through a spouse or parent employed by the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Fund) that offered higher interest rates. Prepare monthly cash flow forecasts or ensure interest rate quotes were … written investment program procedures. Prepare monthly cash flow forecasts and ensure available funds are invested … audit onondaga cortland madison BOCES cash management …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementTown of Dix – Supervisor’s Control of Cash (2022M-57)
… (Board) did not adopt written policies and procedures for cash receipts and disbursements and online banking. In … former bookkeeper were referred to outside law enforcement for review. Key Recommendations Properly collect, disburse … disbursements and online banking. Town officials agreed with our findings and indicated they have initiated or plan …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… and student information applications. As a result, there is a significant risk that network resources, financial data … user’s job responsibilities. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andVillage of Cohocton – Cash Receipts (2015M-63)
… Findings The Board did not review or certify the relevy list. The Board did not audit the Treasurer’s records. The … between the accounting records and the relevy list was completed. Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Scarsdale Union Free School District – Overtime (2022M-105)
… including $123,113 for cleaning services. With appropriate scheduling, over $155,516 of these overtime payments could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Cambria Housing Authority – Financial Management (2015M-316)
… 1, 2014 through August 24, 2015. Background The Cambria Housing Authority is located in the Town of Cambria in … Cambria Housing Authority Financial Management 2015M316 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Belfast Central School District – Reserve Funds (2021M-135)
… reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Tully Central School District – Network Access Controls (2021M-138)
… secure. Officials did not develop written procedures for granting, changing and revoking access rights. Officials did … Develop and adhere to written procedures for granting, changing, revoking and reviewing network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Town of Hempstead – Compensatory Time (2021M-64)
… accrued and accounted for. As a result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and properly … authorizing accrual of comp time. Ensure earned comp time is properly supported and approved. Ensure separation …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64