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Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… 2015 through January 31, 2017. Background The Peru Central School District is located in the Towns of Ausable, Black … Peru Central School District ExtraClassroom Activity Funds 2017M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… located in the Towns Springport, Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceCazenovia Central School District – Financial Condition (2015M-327)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … a financing source in annual budgets, causing the District to incur planned operating deficits in the general fund. The … over $4.2 million in a variety of reserve funds prior to 2011-12 and used about $2.5 million from reserves to help …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Elmira City School District – Financial Condition (2014M-348)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 24, 2014. … with approximately 6,500 students. Operating expenditures for the 2013-14 fiscal year totaled approximately $105 … policy that clearly communicates the purpose and intent for establishing each reserve fund and the manner in which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… the effectiveness of the School’s contract with a not-for-profit foundation for the period July 1, 2011 through June 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over the Justice … 1, 2013 through August 21, 2014. Background The Village of Johnson City is located in the Town of Union, Broome … Village of Johnson City Oversight of Justice Court Operations 2015M29 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… and online banking transactions were appropriate and secure. Key Findings While the bank transactions we reviewed … not ensure check signings and banking transactions were secure. The District Treasurer (Treasurer) allowed employees … did not conduct online banking transactions in the most secure manner through a wired connection. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingGlen Aubrey Fire Company – Board Oversight (2022M-139)
… there is an increased risk that funds could be subject to loss, theft or misappropriation. The Board did not: … or procedures. Properly prepare a budget and present it to the Towns or audit the Company’s records. Regularly review … and procedures. Properly prepare budgets and present them to the membership and the Towns annually. Review and approve …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… report – pdf] Audit Objective Determine whether the Town of Lisle (Town) officials established long-term capital and … and financing approaches to address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles (67 percent) in use …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Elmsford Union Free School District – IT Asset Management (S9-22-9)
… pdf] Audit Objective Determine whether Elmsford Union Free School District (District) officials appropriately tracked, … to confirm they were inventoried. We found 16 percent of the sampled assets were not properly accounted for. … records. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Stamford Central School District – Fund Balances (2016M-106)
… to evaluate the District’s financial management practices for the period July 1, 2014 through January 20, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. … percent legal limit. None of the appropriated fund balance for the 2011-12 through 2015-16 fiscal years was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Schuylerville Central School District – Fund Balance (2016M-113)
… November 30, 2015. Background The Schuylerville Central School District is located in eastern Saratoga County. The … Schuylerville Central School District Fund Balance 2016M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Cohoes City School District – Budgeting (2016M-111)
… June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany County. The … not have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Fishers Island Union Free School District – Five Point Plan (2015M-320)
… with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. Background … by an elected five-member Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $3.7 … The Board did not develop written policies or procedures for claims processing. The Board did not ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320East Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Recommendations Revise the District’s fund balance policy to ensure compliance with statutory requirements and use the … of unrestricted fund balance that is not needed to fund operations. Adopt budgets with realistic expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… review BOCES’ budget transfer and purchase order processes for the period July 1, 2014 through November 30, 2015. … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $160.4 … are making excessive use of miscellaneous budget codes for expenditures. Of the claims we reviewed, 12 percent were …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andArea #6 – Patch Management – Information Technology Governance
… systems running those programs from attacks. A patch can be an upgrade (adding features), computer bug fix, new … can look for and exploit unpatched software. Additionally, when vendors stop supporting certain software versions, they … Without ongoing updates, security weaknesses and bugs in the software can be exploited by attackers in a wide range …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementVillage of Malverne – Procurement (2017M-16)
… Purpose of Audit The purpose of our audit was to examine the Village’s procurement process … 1, 2015 through August 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau … Village of Malverne Procurement 2017M16 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… New York State Office of General Services (OGS) contract to purchase diesel fuel. The Highway Superintendent … during our audit period. Key Recommendations Adhere to New York State General Municipal Law (GML) and the Town’s … follow the requirements of GML Article 18 as they relate to conflicts of interest. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84