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Brookfield Central School District – Financial Condition (2014M-48)
… October 31, 2013. Background The Brookfield Central School District is located in the Towns of Brookfield, … governed by a five-member Board of Education, operates one school with about 230 students. Budgeted appropriations for … Brookfield Central School District Financial Condition 2014M48 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… State, distinct and separate from the Town of Wallkill, in Orange County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsPittsfield Fire District – Board Oversight (2016M-305)
… District is a district corporation of the State, distinct and separate from the Town of Pittsfield, in Otsego County. … Board does not have any policies or procedures for credit card usage. The Treasurer is responsible for performing … duties. Key Recommendations Develop and adopt a credit card policy, including requirements for retaining supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Westchester Community College – Fixed Assets (2017M-78)
… County and the State University of New York and is located in Valhalla, New York. The College is governed by a 10-member …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… were adequate for the period January 1, 2013 through August 31, 2014. Background The Candor Fire Company is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityScio Central School District – Payroll (2017M-10)
… Towns of Alma, Amity, Andover, Bolivar, Friendship, Scio, Ward, Wellsville and Wirt in Allegany County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Guilderland Central School District – Cash Disbursements (2017M-29)
… School District is located in the Towns of Guilderland, Knox, New Scotland and Bethlehem in Albany County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Keene Central School District – Claims Processing (2015M-299)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Sachem Public Library – Claims Processing (2016M-327)
… over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The Library is governed by … the audit period. Key Recommendation Conduct thorough and deliberate audits of claims for payment, ensuring that …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327North 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 … (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In addition …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Willsboro Central School District – Student State Aid (2023M-119)
… manner for all special education students. Review all unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Saratoga Springs City School District – Procurement (2023M-25)
… City School District (District) officials procured goods and services according to Board of Education (Board) policies … (43 percent) totaling $471,156. Safeguard the purchasing agent’s electronic signature. Key Recommendations Comply with … pricing and purchase decisions. Ensure that the purchasing agent maintains custody of his electronic signature and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… report – pdf] Audit Objective Determine whether Chenango Valley Central School District (District) officials … audit school district Chenango Valley …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andHorseheads Central School District – Network Access Controls (2021M-127)
… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials: Paid BOCES … to employees. Key Recommendations Regularly review network user accounts and disable those that are unnecessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Randolph Central School District – IT Asset Management (S9-22-22)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. … Ensure District inventory records are complete and include the detail necessary to adequately track and locate IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… complete report - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and adequately supported. Key Findings Conference and travel expenditures totaling $8,396 were not … by the Board, as required by District policy. Nineteen conference and travel expenditure claims, totaling $5,080, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Jefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Peekskill City School District – Financial Condition (2015M-191)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… collected and deposited. The manager: Booked all rentals, collected and deposited all rental fees, issued … and accurate. Never publicly disclosed his involvement with the banquet hall or this conflict of interest as … and collection practices. Department officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… inventory records and established adequate controls over network user accounts. Key Findings District officials did … inventory records or establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses … and tablets) we tested were not located. Adequately manage network user accounts. Sixty-five network user accounts were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets