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Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October 31, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $35.6 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Sullivan County – Time and Attendance (2017M-55)
… Department heads are generally exempt from recording their time, and there were 174 workdays when the Director of … rights and prohibit employees from modifying their own time records. … Sullivan County Time and Attendance 2017M55 …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Accounts Payable Advisory No. 44
… property leases and contracts originating in the Grants Gateway may also require vendors to accept ePayments. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsCity of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… whether cash receipts from the Community Activity Center were properly accounted for during the period January … totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City … officials need to improve controls over Community Activity Center cash receipts. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Uniondale Union Free School District – Procurement (2016M-195)
… 2014 through December 31, 2015. Background The Uniondale Union Free School District is located in the Town Hempstead, … Uniondale Union Free School District Procurement 2016M195 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… are made according to the terms of negotiated agreements and contracts. …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsLake Placid Central School District – Claims Auditing (2016M-84)
… was to examine the District’s claims auditing process for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Cornwall Central School District – Financial Condition (2015M-148)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $65,043,619 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to March 31, 2013. Background The Whitehall Central School … District officials implemented specific procedures to ensure that individuals were paid at their approved …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSouth Country Central School District – Procurement (2013M-91)
… was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled $114.9 million, funded … real property taxes and State aid. Actual expenditures for the 2011-12 fiscal year totaled $105.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Sauquoit Valley Central School District – Financial Condition (2016M-88)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Valley Central School District is located in the Towns of Bridgewater, Kirkland, Marshall, New Hartford and Paris in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town of Caledonia in Livingston County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesTown of Corinth – Claims Auditing (2017M-102)
… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately … not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a deliberate … Adopt a resolution allowing certain claims to be paid in advance of audit. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Town of Genesee – Disbursements (2016M-433)
… duties of disbursing funds through wire transfers and electronic payments. The Board did not conduct an annual … with the Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Village of Silver Springs – Water Accountability and Billing (2015M-139)
… billing and production operations for the period January 1, 2013 through April 6, 2015. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… to help prevent unauthorized computer use, access and loss. Key Findings District officials did not properly manage … and prevent unauthorized computer use, access and loss. Officials also did not establish written procedures for … user account access. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… through January 19, 2017. Background The Genesee County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, improvement of water quality, … preservation of wildlife habitat and management of soil erosion. The District is governed by a five-member Board …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… Free School District’s (District) website provided the public with transparent and comprehensive financial … Union Free School Districts District website provided the public with transparent and comprehensive financial …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, we identified 139 unneeded user … those that are unnecessary. Maintain detailed, up-to-date inventory records for all computer hardware and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35