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Wayne Central School District – Transportation Department Operations (2021M-160)

… - pdf ] Audit Objective Determine whether Wayne Central School District (District) officials have developed a process … take corrective action. … Determine whether Wayne Central School District District officials have developed a process …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021m

Morristown Central School District – Information Technology (2021M-137)

… for granting, changing and revoking user access to the overall network. Perform periodic reviews of network user … Develop a comprehensive written IT contingency plan for the District. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137

Haldane Central School District – Information Technology (2021M-84)

… did not: Disable 74 unneeded network user accounts of the 300 accounts we examined. The 74 accounts included …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84

Sayville Public Library – Treasurer (2016M-334)

… our audit was to review the Library’s Treasurer position for the period July 1, 2015 through June 30, 2016. Background … five-member Board of Trustees. Operating expenditures for the 2015-16 fiscal year totaled approximately $3.7 … did not take an oath of office, which is a requirement for holding public office. Key Recommendations Consult with …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334

Carle Place Union Free School District – Payroll (2016M-69)

… audit was to review the District’s internal controls over payroll for the period July 1, 2014 through October 31, 2015. … fiscal year are $47.7 million. Key Finding Although the payroll clerk performs procedures to double check her own …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69

Iroquois Central School District – Financial Condition (2014M-22)

… to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. … with approximately 2,900 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $44 million. … realistic revenue, expenditure and fund balance estimates for the annual budget. Ensure that all reserves and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22

Town of Bainbridge – Financial Management (2016M-332)

… Develop and adopt structurally balanced budgets with tax levies that equal the difference between recurring …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332

Edmeston Central School District – School Lunch Operations (2015M-174)

… through February 23, 2015. Background The Edmeston Central School District is located in the Towns of Burlington, … Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174

Brookfield Central School District – Financial Condition (2014M-48)

… in Chenango County. The District, which is governed by a five-member Board of Education, operates one school with … Key Findings The District appropriated fund balance as a funding source in amounts that exceeded the fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48

Town of Liberty – Justice Court Operations (2016M-336)

… which has approximately 10,000 residents, is governed by an elected five-member Town Board. The Town has two …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336

Ellicottville Central School District – Purchasing (2014M-177)

… million. Key Findings The District’s purchasing policy does not state competitive bidding threshold amounts and the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177

The Academy Charter School – Board Oversight (2014M-295)

… board. The School, which was established in 2008 under State University of New York authorization, is governed by a ten-member Board of …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295

Village of Newport – Financial Management (2017M-12)

… and adequately managed the Village’s financial condition for the period June 1, 2015 through September 30, 2016. … of approximately 640. General fund budgeted appropriations for 2016 totaled approximately $379,000. Key Findings From … Adopt budgets that include realistic estimates for expenditures. Develop a policy to govern the levels of …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12

Saranac Central School District – Investment Program (2023M-89)

… million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. … monthly cash flow forecasts to estimate funds available for investment. Key Recommendations Prepare monthly cash … flow forecasts that estimate the amount of funds available for investment. Consider all four objectives of a …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89

Village of Fayetteville – Information Technology Policies (2017M-47)

… safeguard electronic data and computer resources for the period June 1, 2015 through December 31, 2016. … Board of Trustees. General fund budgeted appropriations for 2016-17 totaled approximately $5.9 million. Key Findings … not adopt information technology policies and procedures for individual access rights, disaster recovery and password …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47

Mount Markham Central School District – Reserve Funds (2016M-73)

… purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through January 5, 2016. … The Board did not maintain some of the District’s reserve funds at reasonable levels. Key Recommendations Establish a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73

Roosevelt Union Free School District – Competitive Procurement (2015M-234)

… internal controls over the District’s procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were $92.8 million. Key Findings … a competitive process. District officials placed orders for goods or services without a valid purchase order, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234

Rome City School District – Financial Management (2015M-215)

… to examine the District’s financial management practices for the period July 1, 2013 through January 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $110.4 … limit. Ensure that budgets presented to District residents for approval are transparent and inform them of the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215