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Seaford Fire District – Length of Service Award Program (2014M-319)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service … and separate from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an … Key Findings The District’s LOSAP point system is not consistent with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the … The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, … $9 million. Key Findings District officials did not segregate duties or implement compensating controls. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceTown of Wappinger – Financial Condition (2013M-94)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … $17 million. Key Finding The Board and Town officials did not properly manage the financial condition of the town-wide …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected … Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which contracts … approximately $50,000. Key Findings The Treasurer did not prepare and submit formal monthly and annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mOgdensburg City School District – Payroll (2016M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the period … Background The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon and … the payroll clerk’s duties so that the clerk does not control all aspects of payroll transactions. If it is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided … The South Jefferson Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, Lorraine, … million. Key Findings The backpack Program’s fund did not reimburse the school lunch fund for a minimum of $4,640 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over circulation … 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed … desk, the procedures were insufficient. Procedures did not establish which employees were authorized to collect cash …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 square miles, and serves … unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash balances to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Purpose of Audit The purpose of our audit was to determine whether the District purchased … Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mCity of Johnstown – Internal Controls Over Payroll (2015M-75)
… Purpose of Audit The purpose of our audit was to determine if adequate internal controls were maintained … 31, 2015. Background The City of Johnstown is located in Fulton County and has a population of approximately 8,700. … approximately $13.8 million. Key Findings The Council did not establish written policies and procedures for preparing …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… training (SHP Training). Key Findings SHP Training was not provided to all employees and any elected officials. Of the 30 total … City excluded seasonal employees and new hires starting in June or after from SHP Training. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly accounting for all … March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. … Internal controls over the Court’s operations were not operating effectively to allow for proper accounting and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Adirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … The Adirondack Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the … in the general fund balance. The school lunch fund was not self-sufficient and required advances and subsidies from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Bedford Central School District - Information Technology (2018M-164)
… designed and operating effectively. Key Findings Access to the District’s financial application was not properly segregated. Online banking users had excessive … not always comply with the District’s Internet use policy. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Bolton Central School District – Financial Condition (2013M-58)
… 30, 2012. Background The Bolton Central School District is located in Warren County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Sweet Home Central School District – Financial Management (2022M-166)
… and reserve funds. Key Findings District officials did not properly manage fund balance. They improperly encumbered funds and improperly restricted surplus funds in a debt reserve. As a result, District officials were not … real property taxes at a level higher than necessary to fund operations. Recalculated surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… Purpose of Audit The purpose of our audit was to review the District’s reserve funds and extra-classroom … issue press-numbered receipts or use some other method to document the source, date, amount, composition and purpose …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomVillage of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … without a long-term plan for its use. The Board has not annually audited, or provided for an audit of, the …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Travel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … of the State Comptroller (OSC) Travel Manual Guidance : In accordance with the OSC Travel Manual an employee’s … must be designated in the best interest of the State and not for the convenience of an employee or to maximize travel …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… District (District) officials secured user account access to the network and shared network folders to help safeguard … information (PPSI). Key Findings District officials did not adequately secure user account access to the network and … to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and