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Dolgeville Central School District – System Access Controls (2016M-265)
… controls over personal, private and sensitive information in the District’s financial system and student information system for the period July 1, 2014 through April 15, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Randolph Central School District – Financial Management (2014M-20)
… audit was to evaluate the District’s financial operations for the period of July 1, 2008 through December 13, 2013. … with approximately 970 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $18.7 … consistently overestimated budgeted appropriations for fiscal years 2008-09 through 2012-13 by more than $6.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Jericho Water District – Water Use Charges (2013M-395)
… of Audit The purpose of our audit was to determine if the District billed and collected water usage charges in an … through September 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395City of Niagara Falls – Financial Condition (2017M-170)
City of Niagara Falls Financial Condition 2017M170
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Village of Whitney Point – Cash Disbursements (2013M-69)
… disbursements for the period June 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Town of Greene – Justice Court Operations (2021M-95)
… with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… Treasurer’s fiscal duties and could not explain why the bank balances presented on the Treasurer’s reports for three … reports were not prepared and shared with the Board. Bank reconciliations were not always accurate or timely, … discrepancy between the District’s accounting records and bank statements. The budget was not entered into the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Varick – Water and Sewer Operations (2021M-46)
… with our findings. Appendix B includes our comments to issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… report - pdf ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured … Determine whether Beaver River Central School District District officials ensured that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andStafford Fire Department, Inc. - Financial Management (2023M-110)
… Develop a written multiyear financial or capital plan to help guide budget development and save for capital asset …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… complete report – pdf] Audit Objective Determine whether Oxford Academy and Central School District (District) … audit oxford academy school transportation department purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentTown of Lake Luzerne – Procurement (2022M-95)
… competitive methods when procuring goods and services. Key Findings The Town Board (Board) did not enforce the … further goods and services at higher costs than necessary. Key Recommendation Comply with competitive bidding statutes …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Harford Fire District – Records and Reports (2016M-170)
… requirement for 2014 or 2015. The Treasurer’s accounting records were inaccurate, and at times, illegible; his … Harford Fire District Records and Reports 2016M170 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Village of Red Hook – Information Technology (2020M-89)
… and protected against unauthorized use, access and loss. Key Findings Officials did not adequately secure and protect … weaknesses were communicated confidentially to officials. Key Recommendations Develop and adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsVillage of Hilton - Financial Management (2020M-31)
… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted budgets with … water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that … capital plan or a detailed reserve plan that included the need and optimal funding level for each reserve. Key …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… - pdf] Audit Objective Determine whether certain full-time Village employees who simultaneously worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings Village … Determine whether certain fulltime Village employees who simultaneously worked another fulltime …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91IX.2.A Acronyms – IX. Federal Grants
… ALN Assistance Listing Number (formerly Catalog of Federal Domestic Assistance or CFDA) ASAP … for Payments CCR Central Contractor Registration CFDA Catalog of Federal Domestic Assistance (currently Assistance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Cedar Knolls Union Free School District is located in Westchester County. The District, which serves approximately 390 students in cooperation with the Jewish Board of Family and Children … transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over