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Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and Schaghticoke in Rensselaer County. The District is …
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)
… purchases subject to competitive bidding. The purchasing agent was not provided with documentation of competition. Key … and Business Office Manual. Ensure that the purchasing agent receives, reviews and retains appropriate purchasing …
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 … 1, 2015 through December 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a … Town of Windsor Information Technology 2017M44 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Ripley Central School District – Financial Management (2021M-23)
… limit by approximately $1.4 million, or 15 percentage points. Did not develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Village of Palmyra - Justice Court Operations (2019M-202)
… complete report - pdf] Audit Objective Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, … and remitted in a timely and accurate manner. Key Findings The Justice’s cash balances exceeded known liabilities by a …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. … to conflicts of interest. Town officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Town of Wappinger - Information Technology (2019M-220)
… access and disabling or deleting user accounts when access is no longer needed. Develop and adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… Audit Results We reviewed the salary and benefit payments for the 14 District employees in the teacher center tracing … substitute lists and the District’s policy. Except for minor discrepancies, which we discussed with District … center costs. We reviewed the salary and benefit payments for the eight individuals working in the Pre-K program by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… in three of those years, only a fraction was used to finance operations. After adding back the appropriated … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, … six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of Dayton - Fund Balance Management (2019M-221)
… Key Recommendations Evaluate the financial activity in the TW general fund and TW highway fund and establish a … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Village of Port Dickinson – Financial Condition (2014M-154)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and budget … develop sewer rates based on actual amounts needed to cover appropriations. Village officials have not developed … on one-time revenue sources, such as surplus fund balance, to finance recurring expenditures. Ensure realistic sewer …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … Village of Perry Water Accountability 2014M31 …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31State Agencies Bulletin No. 1980
… New York City Education Board Retirement System (83), and New York City Employee Retirement System (84) for the … Affected Employees Tier 6 members of NYCTRS, NYCBERS, and NYCERS are affected. Background OT limit for Tier 6 began …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andTown of Tully – Justice Court Operations (2021M-10)
… Tully Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Watervliet City School District – Information Technology (2021M-34)
… with the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested accessed nonbusiness …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Andes Joint Fire District – Financial Activities (2020M-158)
… New York State Town Law (Town Law) Section 176. Thirty debit card purchases totaling $4,680 were not audited and approved … before payment. Have adequate supporting documentation for seven disbursements totaling $1,194 and evidence it …
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)
… not monitored and the Acceptable Use Policy (AUP) which describes what constitutes appropriate and inappropriate use of IT …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Masonville Fire District – Financial Activities (2020M-165)
… records. Ensure sensitive and personal electronic data was adequately protected because the Treasurer used her … including reviewing canceled check images, ensuring claims have adequate documentation, auditing claims before payment and annually auditing the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Marlboro Central School District – Information Technology (2021M-33)
… accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33The Academy Charter School - Credit Card Expeditures (2019M-80)
… had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the nature …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80