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Town of Canaan – Board Oversight (2017M-183)
… The Town of Canaan is located in Columbia County and has a population of approximately 1,750. The Town is … The Board did not perform annual audits of the records and reports of officers and employees. Key Recommendations Issue pre-numbered …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… Purpose of Audit The purpose of our audit was to review internal controls over … The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Edmeston Central School District – School Lunch Operations (2015M-174)
… ensuring that meals offered to students were nutritious and prepared economically for the period July 1, 2013 through … Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraBradford Central School District – Claims Auditor (2022M-157)
… a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Village of Old Brookville – Cash Receipts (2015M-286)
… Village of Old Brookville is located in the Town of Oyster Bay in Nassau County. The Village, which has a population of … for the 2015-16 fiscal year total approximately $4.6 million. Key Findings Receipts were not always deposited in …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286South Seneca Central School District – Financial Management (2015M-255)
… District is located in the Towns of Ovid, Lodi, Romulus and Covert in Seneca County and the Town of Hector in Schuyler County. The District, … District has not developed a plan to determine appropriate and necessary reserve fund balance levels or defined its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Mount Markham Central School District – Reserve Funds (2016M-73)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … $24.4 million. Key Findings The District did not have documentation to support that any of its reserves were formally established and did not have a written reserve policy. The Board did not maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… Purpose of Audit The purpose of our audit was to examine the school lunch … about $70,000 per year. Key Recommendations Take action to bring the MPLH closer to industry standards. Complete a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionEden Central School District – Payroll (2017M-11)
… is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is … Board has not established a comprehensive payroll policy and District officials have not updated existing written … there are additional payments. Key Recommendations Develop and adopt a comprehensive written payroll policy and update …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… officials managed user account access to the network and financial application. Key Findings Although BOCES … including: 165 student accounts, 199 nonstudent accounts, and 317 shared and service accounts. Key Recommendations Periodically review …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mDryden Central School District – Financial Condition (2013M-396)
… compliance with statutory requirements. … Dryden Central School District Financial Condition 2013M396 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Windsor – Information Technology (2017M-44)
… Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. General fund … was adopted in 2007 but has not been updated since then and does not address data backup, disaster recovery, breach … The IT policy had not been distributed to Town officials and employees. The Town’s server is not located in a secure …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… the District network and potential loss of important data. In addition to sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the District’s response letter. … school BayportBlue Point …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userCold Spring Harbor Central School District – Capital Assets (2023M-37)
… Superintendent) did not maintain a perpetual inventory of capital assets that had a minimum value of $500. 67 capital assets totaling $171,438 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37XV.16.B Sole Custody Reporting – XV. End of Year
… requirement contributes immeasurably to accurate, complete and timely filing of required sole custody bank account … are reminded that bank statement balances must be obtained and reconciled and the reconciled bank account balance(s) must be provided …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions using a General Ledger Journal Entry in SFS. Expenditure transfers include: Expenditure transfers … the submission of adjustments and transfers between funds in the submodules. Expenditure transfers for agencies that … transactions using a General Ledger Journal Entry in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersTown of West Seneca – Purchasing (2015M-11)
… The Town of West Seneca is located in Erie County and has a population of approximately 45,700. The Town is … by an elected three-member Board comprising the Supervisor and two Council members. Budgeted appropriations for 2014 … ensure that it is consistent with statutory requirements and meets the needs of the Town. Audit and approve claims …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Northville Public Library – Cash Disbursements (2015M-53)
Northville Public Library Cash Disbursements 2015M53
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53