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Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… When tested, the average wireless Internet download speed was 127 Mbps. The District’s contracted bandwidth …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetFranklin-Treadwell Fire District – Disbursements (2021M-16)
… the Board did not always provide adequate oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly segregate … Provide additional oversight to mitigate the lack of segregation of duties. Establish written procedures over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Saranac Central School District – Investment Program (2023M-89)
… the 22-month audit period, the District had an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in … have earned $356,452, or $202,353 more than the $154,099 of investment earnings during our audit period. Officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Hauppauge Union Free School District – Leave Accruals (2022M-150)
… Audit Objective Determine whether Hauppauge Union Free School District (District) officials properly accounted for … Determine whether Hauppauge Union Free School District District officials properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act DASA
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allPoughkeepsie City School District - Budgeting (2018M-226)
… transfers with approvals are made to avoid overexpended line items. Reduce the amount of unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226School District Bus Safety (2018-MS-4)
… transportation functions to ensure the safe transportation of students. Key Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. … five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during … adequate supporting documentation attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of unleaded gasoline, 195 purchases totaling $9,686 (51 percent) …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Kinderhook Central School District - Procurement (2018M-137)
… Objective Determine whether the District procured goods and services in accordance with District policy and procedures. Key Findings District officials properly … Key Recommendations Review the procurement policy annually and make any amendments to keep the policy current. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Allegany-Limestone Central School District - Financial Management (2018M-129)
AlleganyLimestone Central School District Financial Management 2018M129
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… in the contractual agreement are received and pay only for those stipulated services. School officials disagreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… technology (IT) assets. Key Findings At the time of our initial visits to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … for officials to locate 80 additional IT assets. Because of inaccurate inventory records, District officials were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsHerricks Union Free School District – Overtime (2019M-127)
Determine whether District officials properly approved and monitored overtime for custodial employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Circleville Fire Company – Selected Financial Activities (2013M-391)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … $59,500. Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of … template does not include a section for bills paid prior to meeting. Key Recommendations Ensure the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… system access is granted to employees appropriately and prohibit employees from modifying their own time records. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a daily basis. Issue …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Newark Housing Authority – Information Technology (2017M-282)
Newark Housing Authority Information Technology 2017M282
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… July 1, 2015 through May 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district public library. The Library, which serves a population of … Fulton Public Library Cash Receipts and Disbursements 2017M269 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… Key Findings The Sheriff’s Department did not properly account for and manage inmate and commissary accounts. … officials incorrectly made disbursements from the inmate account for shared expenditures and made disbursements such … as personal inmate telephone charges from the commissary account. Key Recommendations Ensure that commissary …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… attached. Six purchases totaling $7,098 did not have requisition forms, and two purchases totaling $11,555 were … policy. Ensure that District officials and employees use requisition forms and purchase orders prior to making …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211