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Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… - pdf] Audit Objective To determine whether: The Board of Trustees provided adequate oversight of the Library’s financial operations. Library officials … and the school board. 2 According to the Library’s by-laws … Determine whether the Board provided adequate …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Eldred Central School District - Financial Condition (2018M-138)
… Key Findings The Board relied on unrestricted fund balance to fund recurring expenditures. As of June 30, 2017, the … the general fund over $100,000 that it may not be able to pay back. Key Recommendations Establish a multiyear financial plan that seeks to fund recurring expenditures with recurring revenues. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Canton Central School District - Claims Audit Process (2018M-186)
… was required to conduct an independent and thorough audit of the claims. The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Maryland - Financial Management (2018M-121)
… fund balance in the general and highway funds increased by $450,000 and, as of December 31, 2017, was 83 percent of …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Miller Place Union Free School District – Check Signing (2017M-76)
… Suffolk County. The District, which is governed by an elected five-member Board of Education, operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76City of Norwich – Information Technology (2012M-254)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … County and has 7,190 residents. The City is governed by a six-member Common Council. The City Director of Finance …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Pearl River Fire District – Purchasing (2016M-407)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Pearl River Fire District is a district corporation of the State, distinct and separate from the Town of … to require District personnel to use competitive methods when procuring professional services. … Pearl River Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… in the Town of Hempstead in Nassau County and was created by a special act of the State Legislature in 1963. The … which operates one building with 20 employees, is governed by a five-member Board of Trustees. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Walton Central School District - Fund Balance (2019M-209)
… totaled over $1.4 million, exceeding the statutory limit by approximately $590,000 or 2.7 percentage points. When … totaled over $2.1 million, exceeding the statutory limit by approximately $1.3 million or 6 percentage points. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… approximately $972,000, exceeding the statutory limit by approximately $535,000 or 5 percentage points. When unused … totaled over $1.1 million, exceeding the statutory limit by approximately $680,500 or 6 percentage points. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Cuba-Rushford Central School District - Financial Management (2020M-7)
Determine whether the Board and District officials properly managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Monticello Central School District - Fund Balance Management (2020M-2)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Town of Patterson - Information Technology (2020M-37)
… officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the roles and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Yorktown - Information Technology (2020M-16)
… officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update the financial records to conform to the Office of the State Comptroller’s (OSC’s) …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Honeoye Central School District - Information Technology (2019M-9)
… not provide IT security awareness training for employees. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for legitimate purposes
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Binghamton City School District – Information Technology (2019M-147)
Determine whether the Board and District officials adequately safeguarded data from abuse or loss
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… compliance with the acceptable Internet use policy (AUP) on the District’s network. Key Findings District officials … compliance with the acceptable Internet use policy on the District’s network. In addition to finding sensitive … Key Recommendations Monitor employee Internet use on District computers and enforce compliance with the AUP. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous receipts. Taxes are the … and public authorities that transact in the SFS. Taxes Personal Income Tax Consumption and Use Taxes Business Taxes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview