Search

Brocton Central School District – Claims Audit (2023M-15)

… have found that of the 184 claims we reviewed totaling $1 . 9 million, 100 claims totaling approximately $141,000 … action . Appendix B includes our comment on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… (District) officials adequately managed nonstudent network user accounts and developed and adopted an information technology (IT) contingency plan. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million for the … over the last three school years. Although most of the repairs and improvements were proportionately funded by the …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… $3 million annually. Department heads utilize worksheets to prepare budget estimates, which are then required to be manually input into the financial system by the business office, which is inefficient and increases the likelihood for errors. There …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… written IT contingency plan or provide IT security awareness training. Key Recommendations Properly manage … IT contingency plan and provide periodic IT security awareness training. School officials agreed with our …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

Pelham Union Free School District – Information Technology (2021M-134)

… - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … Determine whether Pelham Union Free School District District officials established adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134

Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)

… phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. These …

https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixed

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

Fishers Fire District – Financial Condition (2021M-128)

… transparency. Key Recommendations Adopt realistic budgets with reasonable estimates of revenues, appropriations and … financial and capital plans. Officials partially agreed with our findings and recommendations and indicated they …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… report - pdf ] Audit Objective Determine whether the Warren County Local Development Corporation (Corporation) … Determine whether the Warren County Local Development Corporation Corporation …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process

… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed … the need to have a strong claims auditing function and, where allowable by law, have chosen to delegate their …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsible

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… accounts or develop a written IT contingency plan that details how District officials would respond to IT … recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a competitive process …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

City of Johnstown – Information Technology (2020M-127)

… City, such as reputation damage, lawsuits, a disruption in operations or a security breach. City officials did not: …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127

South Seneca Central School District – Online Banking (2021M-164)

… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and … Determine whether the South Seneca Central School Districts District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164

Henrietta Fire District – Financial Condition (2021M-27)

… indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

Town of Corning – Procurement (2020M-93)

… officials used a competitive process to procure goods and services. Key Findings Town officials did not always seek … required, when purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors … providers we examined, Town officials purchased goods and services totaling $299,046 from 21 vendors and nine providers …

https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93