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Huntington Union Free School District – Online Banking (2022M-178)

… online banking duties or require secondary authorization for online payments and transfers. Employees who performed …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178

Tioga Fire District – Board Oversight (2022M-170)

… whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District … Had Board members attended the mandatory fire district commissioners’ training, they would have better positioned … whether the Tioga Fire District District Board of Fire Commissioners Board provided adequate oversight of District …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Town of Chemung – Conflict of Interest (2022M-176)

… Municipal Law. Key Recommendations Ensure that officials and employees are familiar with and follow the requirements of New York State General … contracts. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176

Town of Fulton – Justice Court Operations (2017M-6)

… over the Court’s financial activity for the period January 1, 2015 through October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately … the bail records in the accounting software. Deposit all money collected in a timely manner. …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

Town of Lake Luzerne – Procurement (2022M-95)

… report – pdf] Audit Objective Determine whether Town of Lake Luzerne (Town) officials used competitive methods when … audit town lake luzerne …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95

East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)

… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … disabled. Most of these accounts should have been disabled in February 2021 when the District updated their network … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network

Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)

… whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to … were adequately supported and collections were deposited in a timely manner. Key Findings While School officials … district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not ensure …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections

Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)

… budgets, they did not develop a multiyear financial plan for the District. Key Recommendations Develop a plan to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition

Olean City School District – Reserve Funds (2022M-187)

… whether the Olean City School District (District) Board of Education (Board) and District officials properly … demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187

Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)

… (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster. Key Findings … plan to help them adequately secure and protect business office IT systems in the event of a disruption or disaster. … IT contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-information

XVI.2 Financial Reporting Policies – XVI. Financial Reporting

… that is included in the following pronouncements issued on or before November 30, 1989, which does not conflict with … of Certified Public Accountants’ (AICPA) Committee on Accounting Procedure. Guide to Financial Operations REV. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policies

Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)

… of Audit The purpose of our audit was to review payments in lieu of health insurance coverage for the period January 1, 2015 … 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water … Oyster Bay Water District Payments in Lieu of Health Insurance 2017M43 …

https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43

Seneca Falls Central School District – Procurement (2021M-201)

… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key … officials did not always use a competitive process to procure goods and services to achieve the optimal use of … District District officials used a competitive process to procure goods and services to achieve the optimal use of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201

Town of Owego - Water Fund Operations (2021M-205)

… report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not provide adequate oversight of water fund operations. Specifically: 104 of 1,380 water … Determine whether Town of Owego Town officials provided adequate oversight of water …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205

Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)

… recorded, remitted, deposited, disbursed and reconciled. The District did not have proper procedures or a faculty … auditor. Collections totaling $5,767 were not recorded in the accounting records and were not deposited in the bank and collections of $845,258 were missing key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom

City of Lackawanna – Network Management and Internal Controls (2021M-215)

… to safeguard the network against unauthorized access or disruption. Key Findings City officials did not establish … to safeguard the network against unauthorized access or disruption. City officials did not regularly review, … user accounts and 26 usernames associated with inactive or former employee accounts were not disabled. City officials …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… activities and did not enforce bylaw provisions related to the review and approval of bills and records, and cash … were not adequately documented. Key Recommendations Amend the bylaws and/or adopt supplemental written financial … agreed with our recommendations and indicated they planned to take corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, thereby … smaller programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing of a federal program …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations