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Dover Union Free School District - Information Technology (2018M-112)
… loss. Key Findings Employees accessed websites for social networking, shopping, travel, entertainment and blogging. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Port Jefferson Union Free School District - Claims Processing (2018M-055)
… Port Jefferson Union Free School District Claims Processing 2018M055 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Franklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In addition to finding sensitive information technology control weaknesses, which we communicated confidentially to officials, we found that: Nine of the District’s network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Centereach Fire District – Procurement (2016M-342)
… June 30, 2016. Background The Centereach Fire District is a district corporation of the State, distinct and separate … rescue services to approximately 31,500 residents and is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Terryville Fire District – Treasurer’s Duties (2017M-136)
… provided adequate oversight of the Treasurer’s duties for the period January 1, 2016 through March 31, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Brewster Central School District – Financial Condition (2014M-224)
… 4, 2013. Background The Brewster Central School District is located in the Town of Southeast in Putnam County. The District is governed by the Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates two schools … an average of approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Tompkins County – Solid Waste (2014M-336)
… Purpose of Audit The purpose of our audit was to determine if performance measures were … budgeted appropriations for 2014 totaled approximately $6.3 million. Key Findings The Solid Waste Manager has …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Heuvelton Central School District – Payroll (2016M-322)
… The Heuvelton Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence County. The District, which operates one … rates. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… Purpose of Audit The purpose of our audit was to examine the central business office’s (CBO) internal controls over the cash disbursements and payroll processes for the period …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeVillage of Waverly – Financial Condition (2014M-137)
… The Village of Waverly is located in the Town of Barton, in Tioga County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Menands Union Free School District – Payroll (2015M-268)
… Purpose of Audit The purpose of our audit was to review the District employees’ wages and the deductions … District officials have established adequate procedures to ensure employees are accurately compensated and deductions …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Slingerlands Fire District – Professional Services (2014M-250)
… Commissioners. The general fund budget for the 2014 fiscal year totaled $547,525. Key Finding District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Middle Country Central School District – Financial Management (2016M-121)
… 14 schools with approximately 9,800 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Village of Milford – Board Oversight (2018M-25)
… by the Clerk-Treasurer are not segregated, and the Board does not provide adequate oversight. The Board did not ensure … and monthly reports. The Board should perform, or cause to be performed, the required annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Town of Kirkwood - Board Oversight (2018M-71)
… complete report - pdf] Audit Objective Determine whether the Supervisor and Board provided adequate oversight of Town … and water and sewer billing adjustments. Perform, or cause to be performed, the required annual audit of the … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Town of Sheldon – Financial Management (2017M-261)
… managed and monitored fund balance for the period January 1, 2014 through September 28, 2017. Background The Town of Sheldon is located in Wyoming County and has a population of … to ensure a reasonable amount of unrestricted fund balance is maintained. Develop a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Village of Voorheesville – Claims Processing (2014M-135)
… Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $2.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Fort Johnson – Claims Processing (2016M-324)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing … June 1, 2015 through June 30, 2016. Background The Village of Fort Johnson is located in the Town of Amsterdam in … Village of Fort Johnson Claims Processing 2016M324 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324