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Andes Joint Fire District – Financial Activities (2020M-158)
… $4,680 were not audited and approved before payment. Have adequate supporting documentation for seven …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158City of Peekskill – Information Technology (2020M-164)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan. Provide periodic IT security awareness training to all employees who use IT resources. District officials … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether City of …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Masonville Fire District – Financial Activities (2020M-165)
… Board did not: Review adequate supporting documentation for nine disbursements totaling $57,374. Approve 12 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Western Sullivan Public Library – Library Operations (2015M-156)
… three buildings are high, and officials did not perform any comparative cost analysis of operations or segregate cost …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Groton Central School District – Cash Management (2020M-124)
… interest earnings totaled $72,555, but the District could have earned another $367,963 if officials invested available …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of Barker – Justice Court Operations (2016M-422)
… our audit was to examine the Court’s financial operations for the period January 1, 2015 through September 19, 2016. …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted … total fund balance increased by $5.2 million due to operational surpluses over the past five completed fiscal … years, the Board transferred $3.1 million of this amount to various reserves. Key Recommendations Ensure that the …
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)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … activity fund. A faculty auditor had not been appointed to oversee the management of the activity fund. Cash receipts … for the activity fund. Appoint a faculty auditor to oversee the management of activity fund moneys. Properly …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … than statutory requirements for purchases subject to competitive bidding. The purchasing agent was not provided … Annually review, update as needed and distribute to officials and staff involved with the purchasing process …
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 … awareness training. The IT policy had not been distributed to Town officials and employees. The Town’s server is not … and retain a signed copy of the acknowledgement page to ensure the users’ understanding of the Town’s policy. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Village of Newport – Financial Management (2017M-12)
… years to $396,383, as of May 31, 2016. Village officials have not developed a comprehensive, written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Shenendehowa Central School District – Longevity Payments (2023M-165)
… 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/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… 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/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mMount Markham Central School District – Reserve Funds (2016M-73)
… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through January 5, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.4 … money is being set aside, the Board’s financial objectives for each reserve, optimal or targeted funding levels and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73East Bloomfield Central School District – Online Banking (2016M-14)
… Purpose of Audit The purpose of our audit was to determine if online banking transactions were safeguarded … as specified in Board policy. Designate one computer to be strictly dedicated for online banking transactions. … adding a second log-on security feature such as a token to provide an extra level of assurance though two-factor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Southern Cayuga Central School District – Financial Management (2015M-224)
Southern Cayuga Central School District Financial Management 2015M224
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Hendrick Hudson Central School District – Financial Condition (2013M-241)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The Hendrick Hudson Central … the past five years, from $8.5 million beginning in 2009 to $4.6 million in 2013, the District is not currently in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… $74.6 million. Key Findings District officials have not addressed the conflicting duties regarding the … Ensure that employees are not authorized to have incompatible duties within the financial software. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessMedina Central School District – Reserve Funds (2014M-155)
… adhere to statutory requirements and certain reserve funds have excessive balances. The Board underestimated revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155