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Eldred Central School District - Financial Condition (2018M-138)
… Eldred Central School District Financial Condition 2018M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Greater Amsterdam School District – Capital Project (2022M-50)
… complete report - pdf] Audit Objective Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes … building improvements and safety upgrades. Key Findings The Board and District officials properly planned, authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update the financial records to conform to the Office of the State Comptroller’s (OSC’s) …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Olive - Accrued Leave and Information Technology (2019M-84)
… guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure that employee handbook policies and the CBA are … all types of accrued leave earned including compensatory time. Design and implement procedures to monitor the use of …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Town of Fishkill – Information Technology (2020M-153)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials did not adequately secure and protect the Town’s IT systems against unauthorized use, … Information Technology IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Town of Greenwich – Purchasing (2020M-135)
… $81,857 lacked evidence of competition as required by the Town’s purchasing policy. Diesel fuel aggregate … totaling $35,474 were not competitively bid as required by law. Key Recommendations Clarify the purchasing policy and …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135CUNY Bulletin No. CU-615
… fee increase. Affected Employees Employees represented by DC37, Local 375 in Bargaining Units TG, TJ, TP and SJ … and Agency Shop Fee (Code 275) and automatically increase the current amount as follows: Job Title Bargaining Unit New … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-615-district-council-37-dc37-local-375-dues-and-agency-shop-feeMahopac Central School District – Noninstructional Payroll (2020M-32)
… The Union President received an additional hour of overtime pay daily that was not properly supported by … if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Village of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… ledgers. Bank reconciliations were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: Adequate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154South Mountain Hickory Common School District – Financial Management (2022M-49)
… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) Trustee … Determine whether the South Mountain Hickory Common School District District Trustee and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mVillage of Dering Harbor – Payroll (2020M-78)
… - pdf ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate controls over payroll … formal, written employment contracts to document terms of employment, job descriptions and responsibilities, work …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Sackets Harbor Central School District - Information Technology (2019M-208)
… wireless security, remote access and managing user access rights. Disable unneeded network user accounts and adequately … procedures for adding, removing and modifying user access rights to the network and user computers. Evaluate user …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyMount Morris Central School District – Claims Auditor (2022M-131)
… for her review prior to approval. We reviewed 89 claims totaling approximately $5.3 million and found 86 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Downsville Central School District – Claims Auditing (2022M-134)
… Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure … sufficient supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Wainscott Common School District - Financial Condition (2018M-237)
Determine whether the Board and District officials effectively managed general fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Cost-Saving Ideas: School District Auditing – Audit Committee
… members. The committee must develop and operate under a charter. Who qualifies Candidates should collectively possess … Avoiding conflict of interest ) Resources "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter template) Other auditing roles External Auditor …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeePort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… to disable them. Nine former employees’ user accounts and 120 unneeded generic user accounts were not disabled on the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userValley Central School District – Information Technology (2020M-154)
… use policy. The District did not have a contingency plan to recover in the event of a significant service … interruption. The Board did not physically control access to or establish environmental controls over the server room. … IT control weaknesses were communicated confidentially to officials. Key Recommendations Monitor compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154