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Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)

… of online transactions. A dedicated computer is not used for online banking. Key Recommendations Ensure that online … Update bank agreements. Use a dedicated computer for online banking. BOCES officials agreed with our …

https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21

Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)

… 2015 through September 1, 2016. Background The Cattaraugus County Soil and Water Conservation District provides services … Cattaraugus County Soil and Water Conservation District Cash Receipts and …

https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-and

Dryden Central School District - Cash Management (2020M-61)

… a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a … rates. Officials earned interest totaling $246,431 during the audit period. However, they could have earned an …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61

Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)

… ECA operations were established as required. Fifteen of 113 disbursements totaling $44,166 did not have disbursing …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019m

Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)

… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activity was … paid bills without prior review and approval from the Company. The Directors did not submit an annual report on … proceeds or submit IRS Form 990 as required by law and the Company’s bylaws. Key Recommendations The Committee should …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activities

Eldred Central School District - Financial Condition (2018M-138)

… been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed the general fund over $100,000 that it may … cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138

Greater Amsterdam School District – Capital Project (2022M-50)

… properly planned, authorized contracts and accounted for the ongoing project. However, we found: While the … expenditures, she did not provide them to the Board for review. The claims auditor did not audit and approve …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50

Town of Fishkill – Information Technology (2020M-153)

… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … use policy (AUP) and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were … Determine whether Town of Fishkill Town officials ensured the Towns Information …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153

Town of Greenwich – Purchasing (2020M-135)

… $81,857 lacked evidence of competition as required by the Town’s purchasing policy. Diesel fuel aggregate purchases … bid as required by law. Key Recommendations Clarify the purchasing policy and procedures, including the use of the requisition form. Verify the procurement …

https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… because the real property tax levy and a schedule of other estimated revenues were not included. The Board did … complete and accurate, that include realistic estimates of revenues and appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Town of Olive - Accrued Leave and Information Technology (2019M-84)

… handbook to include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure … that employee handbook policies and the CBA are followed for allocating all types of accrued leave earned including …

https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84

Town of Yates - Town Supervisor's Records and Reports (2018M-154)

… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained adequate financial records and reports. Key Findings The Town’s financial records and reports were not adequate: The bookkeeper maintained two cash ledgers. Bank …

https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154

Haverstraw-Stony Point Central School District – Information Technology (2021M-108)

… written procedures for granting, changing or disabling network user accounts or user permissions. Disable 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts … (IT) security awareness training to all employees using IT resources. Sensitive IT control weaknesses were communicated …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technology

Village of Dering Harbor – Payroll (2020M-78)

… ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate … Determine whether the Village of Dering Harbor Village Board of Trustees Board developed adequate …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78

Mount Morris Central School District – Claims Auditor (2022M-131)

… the Mount Morris Central School District (District) claims auditor performed a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit because … whether the Mount Morris Central School District District claims auditor performed a proper claims audit …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131

Downsville Central School District – Claims Auditing (2022M-134)

… the Downsville Central School District (District) Board of Education (Board) and District officials ensured claims … been paid. Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key … the Downsville Central School District District Board of Education Board and District officials ensured claims were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134

South Mountain Hickory Common School District – Financial Management (2022M-49)

… Determine whether the South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated … to reduce the tax levy, rather than increasing the 2021-22 school year levy by approximately 37 percent, or $53,000. … Determine whether the South Mountain Hickory Common School District District Trustee and District Treasurer …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022m

Sackets Harbor Central School District - Information Technology (2019M-208)

… District officials did not: Establish written procedures for password management, wireless security, remote access and managing user access rights. Disable … procedures over password management, wireless security and remote access. Develop procedures for adding, removing and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208