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Town of Homer – Non-Payroll Disbursements (2023M-63)
… Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … records, as required. Town officials disagreed with certain aspects of our findings but indicated they will … action. Appendix B includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Town of Urbana – Access Controls (2022M-4)
… of Urbana (Town) officials properly configured network and computer user access controls to safeguard the Town’s IT … (officials) did not adequately configure network and computer user access controls. In addition to sensitive IT … written IT security policies and procedures and ensure computer users receive comprehensive IT security awareness …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… Board and officials properly approved and monitored projects. Key Findings The Board and officials did not properly approve and monitor projects. Therefore, the Board could not effectively evaluate projects or hold project owners accountable. The Board did …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance … cash balance. The bank reconciliations were reviewed by a District official who was not independent of recording cash and journal entry transactions. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankCassadaga Valley Central School District - Financial Management (2018M-110)
… and reasonable. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… financial operations. Ensure monthly financial reports are complete, accurate and include detailed receipt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mSullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… complete report - pdf ] Audit Objective Determine whether Sullivan County Board of Cooperative Educational Services … Determine whether Sullivan County Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mRed Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Town of Wolcott – Information Technology (2020M-126)
… department software or implement compensating controls for software deficiencies. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… the correct number of school days to calculate tuition for 85 students who attended the School less than a full year. As …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… budget totaled approximately $756 million, of which the Department of Social Services’ budget totaled approximately … Orange County Department of Social Services Contract Monitoring and …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Rocky Point Union Free School District – Overtime (2021M-80)
… School District (District) officials properly monitored and controlled overtime to ensure the District was not … hours were preapproved, incurred only when necessary and adequately recorded. Preapprove non-emergency overtime as … Key Recommendations Adopt an overtime payroll policy and preapprove non-emergency overtime. Monitor the overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Reference to acquisition source document Manufacturer, model number, serial number Acquisition date Date last …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsFort Edward Union Free School District - Financial Condition (2019M-245)
… Continue to explore options to provide for revenue enhancement, cost savings opportunities and to fund the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245North Babylon Union Free School District – Online Banking (2023M-156)
… Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of Education … Free School District District officials ensured online banking transactions were appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Fishers Fire District – Financial Condition (2021M-128)
… transparency. Key Recommendations Adopt realistic budgets with reasonable estimates of revenues, appropriations and … financial and capital plans. Officials partially agreed with our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128City of Johnstown – Information Technology (2020M-127)
… safeguard IT resources to ensure PPSI was protected. The failure to protect PPSI can have significant consequences on the City, such as reputation damage, lawsuits, a disruption … user accounts were disabled. Have a written contract or service level agreement (SLA) with the IT service provider to …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127South Seneca Central School District – Online Banking (2021M-164)
… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and … Determine whether the South Seneca Central School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Henrietta Fire District – Financial Condition (2021M-27)
… complete report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. Key Findings The Board did not effectively manage the District’s financial … Determine whether the Board of Commissioners Board effectively managed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27