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Wappingers Central School District – Professional Services (2022M-88)
… School District (District) officials sought competition for the procurement of professional services in accordance … million during the audit period. Last sought competition for the architect and attorney in 2012 and 2015, … providers’ contracts is conducted to determine the need for new RFPs. Except as specified in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Milford Central School District – Fund Balance Management (2022M-94)
… limit by approximately $600,000, or 5.4 percentage points. When the projected unused appropriated fund balance … the statutory limit by $1.3 million, or 11.9 percentage points. The Board and District officials did not develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Village of Monticello – Payroll (2022M-59)
… of Monticello (Village) officials ensured that payroll and payroll-related benefits were paid properly. Key Findings … unclear Board resolutions, undocumented verbal agreements and a lack of Board oversight, training and controls, the Village’s deputy clerk was overpaid by …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Groton – Highway Department Asset Accountability (2022M-117)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an … periodic physical inventories, obtain Board approval for all disposals or dispose of Department assets in …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Groton Central School District – Cash Management (2020M-124)
… institution that offered higher interest rates. The Business Official did not: Develop and manage a comprehensive … Ensure available funds are invested, within legal limits, to maximize interest earnings. District officials … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of Adams – Justice Court Operations (2020M-163)
… is inadequate because it primarily relies on the clerk to perform the review procedures. Key Recommendations Perform … Court’s records or retain an independent public accountant to perform the audit. Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Andes Joint Fire District – Financial Activities (2020M-158)
… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158City of Peekskill – Information Technology (2020M-164)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Officials did not adequately secure … information technology IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Town of Tully – Justice Court Operations (2021M-10)
… audit of the Court’s records or retain an independent public accountant to perform the audit. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Hilton Central School District – Network Access Controls (2022M-200)
… complete report – pdf] Audit Objective Determine whether Hilton Central School District (District) officials ensured … audit hilton school network access controls …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… by the Mayor or Board. The Board did not receive or review bank statements or canceled check images to help minimize the risk of unauthorized … compensating controls, including periodically reviewing bank statements, canceled check images and bank …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76South Mountain Hickory Common School District – Financial Management (2022M-49)
… and District Treasurer (Treasurer) demonstrated effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial management. The Trustee and Treasurer: Developed … the 4 percent statutory limit. Prepared unreliable annual financial reports. Key Recommendations Establish budget …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mSouth Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… payments for the 14 District employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, time requests, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… in three of those years, only a fraction was used to finance operations. After adding back the appropriated … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, … six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4The Academy Charter School - Credit Card Expeditures (2019M-80)
… credit card charges were adequately supported and were for legitimate purposes. Key Findings School officials did … The Board approved 27 meal purchases, totaling $5,790, for payment without adequate supporting documentation. Key … card users include a list of officials in attendance for meal expenditures along with itemized receipts and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Town of Dayton - Fund Balance Management (2019M-221)
… report - pdf] Audit Objective Determine whether the Board has properly managed fund balance. Key Findings The Board did not properly manage fund balance as the town-wide … unrestricted fund balances during our audit period. The Board did not develop and adopt comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Town of Seneca Falls – Cash Collections (2023M-57)
… cash collection policy. Require department officials to maintain adequate cash collection documentation and to deposit and record cash collections in a timely manner. … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Wyoming County – Selected Financial Activities (2015M-94)
… cost analysis or considered alternative sites or options prior to entering into a 17.5 year lease for office … professional service contracts or contracts for insurance coverage. County officials have not adopted comprehensive …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94South Seneca Central School District – Financial Management (2015M-255)
… two schools with approximately 750 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Rye Neck Union Free School District – Information Technology (2016M-280)
… Purpose of Audit The objective of our audit was to determine whether the District adequately safeguarded … The Board has not developed adequate policy and procedures to ensure that District employees receive proper cyber security training to protect District assets. Key Recommendations Inventory and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280