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Utica City School District - Payroll (2018M-175)
… report - pdf] Audit Objective Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 percent) were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s … The Pennellville Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of … were safeguarded and used for proper purposes because it did not include key controls in the bylaws. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mEldred Central School District – Budget Review (B4-15-3)
… reasonable. The proposed budget of $5,783,942 for State aid is $274,899 higher than the State’s estimate of … for appropriation of $529,483 in fund balance, which would reduce available fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Oversight of Child Protective Services Outside New York City (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective … 4, 2009, determined that the districts are intervening in a timely and appropriate manner to protect the children who are at risk in the most serious types of child abuse cases. However, the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followDiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… filed against Crowdstrike, its chief executive officer and chief financial officer, centers on false statements made … up to the July 19, 2024, worldwide IT outage caused by the Austin, Texas-based company’s failed software updates and resulting plummet in share value. “Crowdstrike misled …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitWarsaw Central School District – Financial Management (2016M-278)
… Wyoming County. The District, which operates two schools with approximately 900 students, is governed by an elected … required. Key Recommendations Develop annual budgets with realistic estimates of appropriations and appropriated … to other reserves established and maintained in compliance with statutory directives. Use available debt reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Mahopac Central School District – Financial Condition (2013M-302)
… Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Friendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the … for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases … such as quotes. The Board should require the purchasing agent and claims auditor to regularly monitor compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175North Babylon Union Free School District – Online Banking (2023M-156)
… did not enter into an adequate written bank agreement with their banking institution, and the Board did not adopt … Enter into an adequate written bank agreement with their banking institution and adopt an online banking … online banking transactions. District officials agreed with our findings and recommendations and have initiated, or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Town of Lincoln - Disbursements (2022M-198)
… paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key Recommendations Consult with legal counsel about the unsupported claim payments to … support before approving them. Town officials agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Willsboro Central School District – Student State Aid (2023M-119)
… 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would have already been received and benefited the District if … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Saratoga Springs City School District – Procurement (2023M-25)
… Audit Objective Determine whether Saratoga Springs City School District (District) officials procured goods and … audit school saratoga springs …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… (District) officials adequately managed nonstudent network user accounts and developed and adopted an information technology (IT) contingency plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… 2013. Background The Village of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a … appropriately segregated or that mitigating controls are in place. Consult the Village’s attorney to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mHorseheads Central School District – Network Access Controls (2021M-127)
… fiscal year for IT services but did not enter into a service level agreement (SLA) to clearly identify BOCES responsibilities and services … and disable those that are unnecessary. Develop an SLA to address the District’s specific needs and expectations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Hudson Housing Authority – Board Oversight (2016M-302)
… period July 1, 2014 through May 18, 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for … Hudson Housing Authority Board Oversight 2016M302 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Town of Butternuts – Disbursements (2021M-62)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board provided adequate oversight of the disbursement process. Key Findings The Board did not provide adequate oversight of the disbursement process and exceeded its authority under …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… - pdf ] Audit Objective Determine whether the Kirkwood Fire Company District No. 1 Inc. (Company) officials … whether they were deposited in full. $385 received for fire safety services was not deposited and cannot be … Determine whether the Kirkwood Fire Company District No1 Inc Company officials established …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Columbus – Budget Development Practices (2012M-225)
… January 1, 2011, to August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected … Town of Columbus Budget Development Practices 2012M225 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Ticonderoga Central School District – IT Asset Management (S9-22-23)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit school ticonderoga IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23