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Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… audit was to examine the District’s fuel card purchases for the period July 1, 2012 through February 28, 2014. … The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The … with approximately 3,900 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $104.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Enlarged City School District of Troy – Leave Accruals (2014M-144)
… leave accruals in accordance with employment contracts or collective bargaining agreements for the period July 1, … in accordance with the employee’s employment contract and/or CBA. We also found District officials established controls …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Purpose of Audit The purpose of our audit was to examine the District’s officials’ actions … The Sidney Central School District is located in the Towns of Franklin, Guilford, Masonville, Sidney, Unadilla and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentTown of Barker – Justice Court Operations (2016M-422)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2015 through September 19, 2016. Background The Town of Barker is located in Broome County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Dryden Central School District – Financial Condition (2013M-396)
… whether the Board of Education adopted reasonable budgets for the period July 1, 2012 through October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by … District’s operating budget is approximately $35.3 million for the 2013-14 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Enfield – Purchasing (2016M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … obtain the proper number of quotes for purchases subject to Town policy. Not all vendor payments were in accordance … Recommendations Review and update the procurement policy to include guidance for the procurement of professional …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… effective internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, … District Internal Controls Over ExtraClassroom Activity Funds 2014M63 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomEllicottville Central School District – Purchasing (2014M-177)
… students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $10.9 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town 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 … 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. … Findings The Town’s IT policy was adopted in 2007 but has not been updated since then and does not address data backup, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Hilton Central School District – Network Access Controls (2022M-200)
… or adequate written procedures for managing network user account access, including adding or disabling user accounts … written policies and procedures for managing network user account access. Regularly review network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Fishers Island Union Free School District – Website Transparency (2023M-28)
… financial information. Key Findings District officials did not ensure the District’s website provided the public with … readily access and review information that could be used to make informed decisions. Officials did not post the following information they were required to include on the District’s website: External audit reports …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Seneca Falls – Cash Collections (2023M-57)
… fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town … documentation and to deposit and record cash collections in a timely manner. Ensure that adequate reconciliations are …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Town of Lansing – Information Technology (2022M-66)
… for computer users. Key Recommendations Review user access on a routine basis and disable unnecessary network user …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66South Mountain Hickory Common School District – Financial Management (2022M-49)
… South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated … Trustee and Treasurer could have used surplus fund balance to reduce the tax levy, rather than increasing the 2021-22 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mOtego-Unadilla Central School District – Information Technology (2021M-178)
… 58 unneeded user accounts. Officials did not provide IT security awareness training. The Board did not adopt a … as soon as they are no longer needed. Provide periodic IT security awareness training. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Village of Port Dickinson – Financial Condition (2014M-154)
… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Village of Perry – Water Accountability (2014M-31)
… Board. Budgeted appropriations for the 2013-14 fiscal year totaled $767,939 for the water fund. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31