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Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services … the procurement policy and amend District regulations to provide guidance for seeking competition when soliciting professional services. Enter into a written agreement with each professional service provider …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesPearl River Union Free School District – Competitive Procurement (2015M-363)
… The Pearl River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, which operates five schools … $63 million. Key Findings Written procedures were not in place to monitor and enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363South Seneca Central School District – Financial Management (2015M-255)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … $23 million. Key Findings The District has not developed a formal, documented multiyear capital plan. The District has not developed a plan to determine appropriate and necessary reserve fund balance …
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)
… July 1, 2014 through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of … reflects current risks identified by the IT commun … Rye Neck Union Free School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Milford Central School District – Fund Balance Management (2022M-94)
… report - pdf] Audit Objective Determine whether the Milford Central School District (District) Board of Education … to initiate corrective action. … Determine whether the Milford Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Wappingers Central School District – Professional Services (2022M-88)
… pdf] Audit Objective Determine whether Wappingers Central School District (District) officials sought competition for the … response. … Determine whether Wappingers Central School District District officials sought competition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Town of Lansing – Information Technology (2022M-66)
… adequate written IT policies for network user access, online banking and breach notification. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66South Mountain Hickory Common School District – Financial Management (2022M-49)
… Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated effective financial … statutory limit. Prepared unreliable annual financial reports. Key Recommendations Establish budget appropriations … Common School District District Trustee and District Treasurer Treasurer demonstrated effective financial …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mTown of Groton – Highway Department Asset Accountability (2022M-117)
… for Department assets. Officials did not maintain an up-to-date inventory, perform periodic physical inventories, … Key Recommendations Update the capital asset policy to include procedures for controls over assets costing less … for adding new assets and necessary detailed information to properly identify Department assets. Conduct periodic …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Ripley Central School District – Financial Management (2021M-23)
… or 15 percentage points. Did not develop and adopt a comprehensive written multiyear financial plan and did not adhere to the fund balance policy. Key Recommendations Adopt budgets … the amount of appropriated fund balance that will be used to fund operations. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Watervliet City School District – Information Technology (2021M-34)
Determine whether the Watervliet City School Districts District Board and District officials ensured information technology IT assets and data were safeguarded
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Marlboro Central School District – Information Technology (2021M-33)
… accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Determine whether the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 … Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and 2018 …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… and signed checks without adequate review or approval by the Mayor or Board. The Board did not receive or review … canceled check images and bank reconciliations prepared by the Clerk-Treasurer. Perform, or contract for, an annual …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… training for employees who use District IT assets. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyState Agencies Bulletin No. 1876
… is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), PFRS … has been approved. Effective Dates Maximum salary contribution limits for the above referenced retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… 72-g provides that, subject to the rules and regulations of the governing board of the fire department, the chief … also sets forth additional requirements depending on the location of the training school or course. These additional … district/municipal corporation is located but within New York State Prior approval of the governing board of the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsVillage of Palmyra - Justice Court Operations (2019M-202)
… Justice’s cash balances exceeded known liabilities by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… and State grant activities. Audit Results We reviewed the salary and benefit 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10The Academy Charter School - Credit Card Expeditures (2019M-80)
… ensured that credit card charges were adequately supported and were for legitimate purposes. Key Findings School … Ensure officials are aware of credit card procedures, and monitor and enforce compliance. Ensure that all credit card charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80