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Whitesville Central School District – Financial Management (2016M-313)
… fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Pembroke Central School District – Financial Management (2016M-31)
… review the District’s management of financial activities for the period July 1, 2012 through December 4, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … restricted, and District officials consistently budgeted for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Westmoreland Central School District – State Transportation Aid (2017M-220)
… Purpose of Audit The purpose of our audit was to determine whether the District applied … aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Corning City School District – Procurement (2016M-222)
Corning City School District Procurement 2016M222
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Naples Central School District – Online Banking (2015M-143)
… by enabling alerts and other security measures available from both of the District’s banks. Key Recommendation Ensure that alerts and other security measures available from both of the District’s banks are enabled, including an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Avon Central School District – Information Technology (2016M-123)
… audit was to assess the District’s IT for the period July 1, 2014 through February 26, 2016. Background The Avon … District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in … District, which operates three schools with approximately 1,000 students, is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Schenectady City School District – Financial Condition (2014M-168)
… period July 1, 2011 through March 13, 2014. Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … Schenectady City School District Financial Condition 2014M168 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Cortland Enlarged City School District - Budget Review (B4-15-12)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Cortland Enlarged …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Fallsburg Central School District – Financial Condition (2014M-33)
… The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Brighton Memorial Library – Board Oversight (2015M-116)
… to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through February 28, 2015. … appointed by the Town Board. Budgeted appropriations for 2015 total approximately $2.15 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Chestertown Fire District – Claims Processing (2016M-387)
… Background The Chestertown Fire District is a district corporation of the State, distinct and separate from the Town …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or … action for missing equipment, and to immediately tag IT assets and record them in the inventory system. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… The Company, which is governed by a six-member Board of Directors, contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… to ensure that financial activity was properly recorded and reported and that Department money was safeguarded for the period … the audit committee obtains and compares canceled check images to paid bills and require an accountability for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialBolton Fire District – Credit Cards (2017M-180)
… The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the … $467,810. Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Columbia-Greene Community College – Information Technology (2017M-213)
… Purpose of Audit The purpose of our audit was to determine if College officials ensured that the College's Information Technology system was adequately secured and … ensure compliance with the College’s computer use policy. Test the disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… not adopt comprehensive IT policies or a disaster recovery plan. Sensitive IT control weaknesses were communicated … Authority officials. Key Recommendations Ensure that all required quotes are obtained. Adopt acceptable use and breach notification policies and a disaster recovery plan. Address the IT recommendations communicated …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyJefferson Central School District – Fund Balances (2015M-236)
… The reserves for retirement contributions, compensated absences and unemployment insurance, with balances totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… duplicate receipts for all funds placed in her custody. Funds are not always deposited in a timely manner. Bank deposit slips are usually not prepared by the ECA clubs … to the ECA clubs at the time funds are placed in her custody. The Central Treasurer should sign and date the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the District’s practices and … District officials did not always retain necessary quote documentation with the claim vouchers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253