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Cincinnatus Central School District – Procurement (2021M-111)
… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and … cash receipt, disbursement and recordkeeping duties to the extent possible. Adopt and implement written policies and procedures to ensure that the fuel supply is periodically measured and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Baldwinsville Central School District – Fuel Inventory (2022M-106)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Purpose of Audit The purpose of our audit was to examine the cash receipts process for the period July 1, … Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a … collected, recorded, and reported. However, the School has not developed procedures to segregate the collecting, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… either not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Village of Hancock – Insurance Withholdings (2022M-108)
… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated … Key Findings Village officials did not ensure that insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Sodus Central School District – Software Management (2022M-64)
… install software on their computers without authorization. Of 134 software applications that we reviewed, only three (2 … a complete and comprehensive software inventory list of all authorized, appropriate and necessary software …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleTown of Urbana – Access Controls (2022M-4)
… service level agreement (SLA) with the Town’s IT vendor or monitor compliance with this agreement. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Overtime Compensation – Enhanced Reporting
… classified as “overtime,” it must be paid for additional hours worked beyond one's regular schedule and payment must … is only considered overtime if it is paid for additional hours worked beyond one’s regular schedule and at a greater … Overtime pay is pay for additional hours worked beyond regular scheduled hours Certain payments …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and members … Determine whether the South Butler Fire Department Inc Department officers and members provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… [read complete report - pdf] Objective Determine whether the Town … from the projects that the Corporation approves. To do so, the Board must establish measurable goals for all …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mBethlehem Central School District – In-School Internet Connectivity S9-22-1
… as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download … of the population), 27 of 28 teachers responding to our survey who used Internet resources to provide instruction …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… action. Appendix D includes our comment on an issue raised in HCIDA’s response. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectTown of Stockport – Disbursements (2013M-216)
… to January 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is governed by an elected five-member Town Board comprising …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the … Only instructional staff were required to complete mental health training. Three of the 12 recommended …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newNyack Parking Authority – Parking Ticket Operations (2020M-94)
… and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority … pursue and maximize the collection of parking violation tickets. The Board and Authority officials did not: Provide … $572,609. Review the number or the amount of outstanding tickets or consider alternatives to increase collections. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… operations for the period January 1, 2012 through November 30, 2013. Background The Town of Willsboro is … financial operations for the period January 1 2012 through November 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68