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Edinburg Common School District – Tax Collection (2016M-233)
… of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, 2015. … and has approximately 70 students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 … and complete records, we could not determine whether penalties of $456 that should have been paid were actually …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
Pulteney Volunteer Fire Department Controls Over Financial Activities 2014M175
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… District provides the Department with equipment and a fire house and funds the Department’s fire protection service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Wyoming County – Selected Financial Activities (2015M-94)
… policies and procedures. Key Recommendations Conduct and document thorough analyses of alternatives before making …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Cincinnatus Fire District – Financial Controls (2014M-49)
… to ensure that financial activity was properly recorded and reported and that District moneys were safeguarded for the period of … The Cincinnatus Fire District, which is distinct and separate from the Town of Cincinnatus, is located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Candor Fire District – Controls Over Financial Activities (2014M-268)
… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Village of Afton – Board Oversight (2018M-28)
… balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. The … provide additional oversight. Ensure that all system users are properly charged for water use and penalties. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Franklinville Joint Fire District – Claims Processing (2017M-141)
… claims for payment did not indicate the number or dollar amounts of claims that were audited and approved for payment. … contain sufficient information as to the number and dollar amounts of claims authorized for payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… awareness training. Officials do not prevent or monitor public disclosure of information that could … of information that can jeopardize the City’s systems and monitor for and remove such publicly shared information. …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Sullivan County Community College – Information Technology (2017M-123)
… that were no longer needed were not disabled or removed and the Board did not establish policies and procedures regarding breach notifications and disaster recovery plans. Server room equipment is not …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Pine City Fire District No. 1 – Board Oversight (2017M-166)
… ensured that financial activity was properly recorded and reported and that District money was safeguarded for the period … No. 1 is a district corporation of the State, distinct and separate from the Town of Southport in Chemung County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Bay Shore Fire District – Time and Attendance Records (2017M-264)
… timekeeping system, instead they relied on the District Manager’s observations of employees’ time worked. Key … employees, their respective supervisors and the District Manager before payroll processing. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… for 28 remittances totaling $36,079. Eight collections for prom tickets totaling $360 and three collections for yearbook …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mHendrick Hudson Central School District – Financial Condition (2013M-241)
… operating deficits and planned use of moneys from its tax stabilization reserve. Key Recommendation There are no …
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)
… financial software was appropriately limited and monitored for the period July 1, 2014 through December 23, 2015. … Background The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and … software update. Key Recommendations Ensure that employees are not authorized to have incompatible duties within the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessEast Bloomfield Central School District – Online Banking (2016M-14)
… Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Background The Afton Central School District is located in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango County. The District, which operates one school … Ensure that unrestricted fund balance remains in compliance with the statutory limit. Review all reserve …
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)
… The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is governed by an … The District inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during …
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)
… employment contracts or collective bargaining agreements for the period July 1, 2012 through February 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and the Town of Brunswick in … of Education which comprises nine elected members. There are eight schools in operation within the District, with …
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)
… Findings District officials raised students’ standardized test scores using teaching and learning technologies. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-student