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Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… The Department Director did not reconcile recreation fees collected by a vendor with cash receipts records. Key … the contract with the vendor who processes Department registration fees and ensure the approval is included in the Board’s …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Mandatory Contributions – Enhanced Reporting
… covered under RSSL Article 22. For information about how much your NYSLRS employees contribute, please see the Member … until the member retires. Note: There are some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsCoxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) … to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-componentCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
… Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year … 2020. Twelve of the 91 employees’ records we tested showed training was not completed by September 15, 2020, as required …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/canandaigua-city-school-district-mental-health-training-component-newBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) … to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-trainingQuaker Street Fire District – Board Oversight (2021M-96)
… - pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners … Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96New Rochelle City School District – Information Technology (2021M-142)
… established adequate controls over network and financial application user accounts to prevent unauthorized access, use … not establish adequate controls over network and financial application user accounts to prevent unauthorized use, access … District procedures were followed to communicate financial application user account changes to the vendor. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Village of Red Hook – Information Technology (2020M-89)
… report - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information … Determine whether Village of Red Hook Village officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… sewer billings totaling $82,649 for 70 property owners and identified about $10,339 in charges that were inconsistent … to obtain more reliable readings. Key Recommendations Update the ordinances to clearly define and specify all …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Town of Milo – Financial Condition (2020M-172)
… Determine whether the Town Board Board effectively managed the Town of Milos Town …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Village of Arkport - Information Technology (2019M-203)
… technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and procedures. Enter into a written agreement with the IT vendor for services provided to the … provided, and addresses confidentiality and protection of personal, private and sensitive information (PPSI). Provide …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Genesee Valley Central School District - Financial Management (2019M-231)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… requirements are met. District officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… (District) officials ensured that real property taxes and retiree health insurance contributions were properly … Key Findings The real property tax collections and retiree health insurance contributions we reviewed were … reporting all money collected for real property taxes and retiree health insurance contributions. Although our testing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… to improve project management. The implementation of Real Estate and Asset Management modules. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately 1,350. The Town, which is governed by an elected five-member Town Board, operates a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Oneida City School District – Information Technology (2020M-80)
… student information system (SIS) against unauthorized use, access and loss. Key Findings The District’s network was not … secure to protect the SIS against unauthorized use, access and loss. District officials did not adequately manage … user accounts or administrative permissions to limit access to assets and data. Some District computers were used …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Village of Hilton - Financial Management (2020M-31)
… plan that included the need and optimal funding level for each reserve. Key Recommendations Adopt budgets with realistic estimates for revenues and expenditures, and which appropriate a … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Huntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … used to finance operations so the District’s tax levy may have been higher than necessary to fund District operations. … in the appropriation of unassigned fund balance that will not be used to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356