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Town of Windsor – Information Technology (2017M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s information technology (IT) controls for … awareness training. The IT policy had not been distributed to Town officials and employees. The Town’s server is not located in a secure location. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Mount 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 … Key Findings The District did not have documentation to support that any of its reserves were formally established … Establish a reserve policy that communicates to residents why money is being set aside, the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… unused accrued leave balances were carried forward and appropriately reclassified in accordance with the … District properly accounted for employee leave accruals and made payments in accordance with collective bargaining agreements and employment contracts. Key Recommendation Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsRoosevelt Union Free School District – Competitive Procurement (2015M-234)
… 2014 through June 30, 2015. Background The Roosevelt Union Free School District is located in the Town of Hempstead in … Roosevelt Union Free School District Competitive Procurement 2015M234 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Eden Central School District – Payroll (2017M-11)
… Background The Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is governed … of payroll, particularly in situations where wages or pay rates change or when there are additional payments. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… July 1, 2014 through February 25, 2016. Background The Hamilton Central School District is located in the Village of Hamilton and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The … Hamilton Central School District School Lunch Fund Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionSouth Seneca Central School District – Financial Management (2015M-255)
… of our audit was to evaluate the District’s financial management for the period July 1, 2010 through September 10, … South Seneca Central School District Financial Management 2015M255 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Chautauqua Lake Central School District – Procurement (2024M-3)
… practices. Conduct a thorough and deliberate audit of each claim before authorizing payment. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… asset purchases. Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the … 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-37Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… we found that officials did not: Disable 681 network user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student accounts, 199 nonstudent accounts, and 317 shared and service accounts. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mBradford Central School District – Claims Auditor (2022M-157)
… report – pdf] Audit Objective Determine whether the Bradford Central School District (District) claims auditor … Determine whether the Bradford Central School District District claims auditor …
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)
… 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau … Village of Old Brookville Cash Receipts 2015M286 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… for agencies that cannot submit APJV transactions online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersAccounts Payable Advisory No. 72
… Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsVillage of Fort Ann – Financial Condition (2014M-197)
… 2011 through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population … Village of Fort Ann Financial Condition 2014M197 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Town of West Seneca – Purchasing (2015M-11)
… $49.1 million. Key Findings The procurement policy does not reflect dollar thresholds that were increased in New …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Northville Public Library – Cash Disbursements (2015M-53)
… is located in the Village of Northville, Fulton County, and serves approximately 3,000 residents. The Library is a … a proper audit of claims, including online payments and cash withdrawals. Service providers were allowed to … claims before approving payment. Establish policies and procedures that prohibit service providers from having …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Town of Schroeppel – Cash Disbursements (2014M-296)
… did not audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. … the Comptroller’s records or have an independent public accountant do so. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Kingston Housing Authority – Board Oversight (2020M-103)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of … Determine whether the Board of Commissioners Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103