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Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… policy that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage system in place, there is a risk that unauthorized … policy that addresses the creation, maintenance and storage of e-records. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andState Agencies Bulletin No. 1883
… 408(k)(6)(D)(ii) will increase to $290,000 for the 2021 calendar year. Effective Dates Effective as of Administration … PayServ to reflect the Maximum Salary Limit for the 2021 Calendar Year. PayServ will automatically stop ORP … will resume in the first paycheck of the following calendar year. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Village of Speculator – Financial Condition (2013M-381)
… Board comprises four elected Trustees and an elected Mayor. Its adopted appropriations for the 2013-14 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Valley Central School District – Information Technology (2020M-154)
… officials ensured the District’s information technology (IT) systems were adequately secured and protected against … Findings The Board and District officials did not ensure IT systems were adequately secured and protected. District … environmental controls over the server room. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Glens Falls Housing Authority – Tenant Rents (2014M-370)
… Purpose of Audit The purpose of our audit was to assess the Authority's internal controls over tenant rents … in Warren County. The Authority, which is governed by a seven-member Board of Commissioners, was established pursuant to New York State Public Housing Law to provide low rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… Objective Determine whether Honeoye Falls Lima Central School District (District) officials ensured user access controls were appropriate and designed effectively. … Key Findings District officials did not ensure user access controls were appropriate and secure. Officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Westbury Water District – Purchasing (2015M-261)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through March 31, 2015. … into written agreements or approve detailed resolutions for all individuals and firms that provide professional …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Coeymans Hollow Fire District – Board Oversight (2021M-211)
… reports the Company had to provide the District. Annual Update Documents (AUD) were filed in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of Directors … Determine whether the Town of Hempstead Local Development Corporations THLDC Board of Directors Board …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceVillage of Sylvan Beach – Board Oversight (2013M-34)
… 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and … Village of Sylvan Beach Board Oversight 2013M34 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Connetquot Central School District - Financial Management (2019M-180)
… the District’s plan to continue reducing its surplus of unassigned fund balance to comply with the statutory limit … corrective action. 1 As per an October 28, 2019 draft of the 2018-19 audited financial statements. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… the Department’s internal controls over cash receipts for the period January 1, 2012 through December 1, 2013. … and an elected Town Supervisor. General fund expenditures for the 2013 fiscal year totaled $12 million. Key Findings … and Town officials have not provided written procedures for Department employees to follow when collecting fees for …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Buffalo City School District - Charter School Tuition Billing (2019M-122)
… District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key … written policies or procedures for charter school tuition billing. Key Recommendations Annually review the New York … PECA set-aside amounts for charter school tuition billing. Develop and adopt written policies and procedures …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Camden Central School District - Claims Audit Process (2019M-124)
… 91 claims totaling $1.3 million (7 percent) paid during the audit period and found they were generally supported by … However, 45 claims totaling $471,138 were paid before the claims auditor’s approval and the claims auditor did not audit 10 scholarship payments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Town of Grand Island - Information Technology (2019M-34)
… Key Findings Town officials did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did … receive IT security awareness training and that training is provided whenever the IT policies are updated. Town … of our findings and recommendations but indicated that they plan to initiate corrective action. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Herkimer County Community College - Procurement (2019M-186)
… do not address the solicitation of competition for professional services and insurance. The College purchased goods and services totaling $474,514 and professional services totaling $702,016 without seeking …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Wainscott Common School District - Claims Auditing (2018M-240)
… Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… assess the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 … and trusts, as required by statute. The Treasurer paid credit card claims prior to Board approval. The Board did not … and invested as authorized by statute. Ensure that all credit card claims are properly audited prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Town of Tyre - Long-Term Planning (2019M-61)
… Comprehensive multiyear financial or capital plans. A reserve plan which details justifications for reserves to be … plans for a three- to five-year period. Adopt a formal reserve plan that includes the accumulation and use of reserve funds, and analyze existing reserve fund levels …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… to $28,000 if the Directors had used School-provided cash rewards credit cards. Key Recommendations Take a more active …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m