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Village of Webster – Audit Follow Up (2012M-110-F)
… Village of Webster Audit Follow Up 2012M110F …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fVillage of Waverly – Financial Condition (2014M-137)
… our audit was to examine the Village’s budgeting practices and financial condition for the period June 1, 2012 through … 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. The Village, which is … $4 million. Key Finding The Board did not develop and adopt realistic, structurally balanced general fund …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… Objective Determine whether Bainbridge-Guilford Central School District (District) officials adequately managed … Determine whether BainbridgeGuilford Central School District District officials adequately managed network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mCattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… complete report – pdf] Audit Objective Determine whether County of Cattaraugus (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should monitor the completion of annual SHP … audit statewide cattaraugus county …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Jamesport Fire District - Length of Service Award Program (2019M-05)
… General Municipal Law (GML) as the policy does not award points for certain activities in accordance with GML. The … records for 27 members did not sufficiently support 322 points awarded. Four members may not have earned the required 50 points to be credited for a year of service. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Town of Farmersville - Town Clerk (2019M-49)
… deposited intact but were not always recorded or remitted to the appropriate parties in a timely manner. Clerk fees … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Hunter - Information Technology (2018M-262)
… The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach notification. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262New Roots Charter School - Lunch Operations (2019M-73)
… meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved money if they … Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Newfield Central School District - Information Technology (2019M-181)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Thoroughly review … recommendations and indicated they have taken, or planned to take, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… Objective Determine whether meal, travel and conference expenditures were reasonable. Key Findings The District: … if it used government rates to reimburse for travel expenditures. Could have saved $2,600 on rental cars by using … Determine whether meal travel and conference expenditures were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelCazenovia Central School District - Information Technology (2019M-46)
… the personal, private and sensitive information (PPSI) on District servers and in the financial system was … employees. Disable and/or remove unnecessary user accounts on the network. Properly manage PPSI data. Sensitive … that the personal private and sensitive information PPSI on District servers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Hamburg Central School District - Continuing Education (2019M-11)
… cash receipts are properly accounted for due to internal control weaknesses. Key Recommendations Segregate … and depositing cash receipts. Properly address internal control weaknesses noted in the report. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Byram Hills Central School District - Fixed Assets (2019M-153)
… report - pdf] Audit Objective Determine whether fixed assets were recorded and accounted for properly. Key Findings The Board did not approve the disposal of assets with a book value of $4,483. District officials did … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… retiree health insurance contribution billing process. The payroll process. Key Findings Officials did not: Properly … $2,092 in premiums for two deceased individuals. Segregate payroll duties or perform supervisory review. Key … adequate segregation of duties within the College’s payroll process. Ensure that payroll registers are certified. …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… [read complete report - pdf] Audit Objective Determine whether the Town Assessor is … select real property tax exemptions. Key Findings All 23 properties tested with agricultural exemptions totaling …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Southold Union Free School District - Leave Accruals (2018M-113)
… School District (District) officials implemented a system to accurately record employee benefits and usage. Key … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113North Merrick Union Free School District - Purchasing (2018M-87)
… seeking competition for purchases. We selected payments to 22 vendors totaling $153,597 that required quotes and … 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were competitively bid. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Frontier Central School District - Procurement of Professional Services (2018M-98)
… the District procured professional services in accordance with Board policies and applicable statutory requirements and … professional services. District officials generally agreed with our recommendation and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mHermon-DeKalb Central School District - Claims Auditing (2019M-211)
… and approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Urban Choice Charter School - Information Technology (2019M-240)
… or a disaster recovery plan. IT users were not provided with IT security awareness training. Sensitive information … procedures and a disaster recovery plan. Provide IT users with IT security awareness training. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240