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Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… and submitted to the Board for review that includes a summary statement of projected use and need of the reserve funds. However, the annual report prepared by the Business Administrator does not include a summary statement. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsGold Coast Public Library District – Claims Audit (2014M-237)
… Purpose of Audit The purpose of our audit was to determine whether … 1, 2013 through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… million, appeared higher than necessary to fund costs that can be legally paid from these reserves. Key Recommendations Request the appropriate price lists from vendors when …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesRandolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2009 … act school district, created by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mOpinion 98-2
… -- Reimbursement for Expenses (dinners after board meeting) FIRE DISTRICTS -- Apparatus and Equipment (control … District Officials, p 8-8). Meals would be a proper local government charge when the local government is faced with business of an immediate nature and …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… audit was to review District official’s internal controls over reserve funds and movable fixed assets for the period … District engaged a third-party asset tracking company to account for the District’s fixed assets, without any formal … procedures in place for this process. Our review of 50 movable assets disclosed discrepancies for 16 of them …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsEast Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… audit reports released in 2011 and 2013. Background The East Ramapo Central School District is located in Rockland … Based on our limited procedures, it appears that the Town has made limited progress on implementing corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fNewstead Fire Company –Internal Controls (2014M-92)
… The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 … through February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Commack Public Library District – Selected Financial Operations (2015M-132)
… 1, 2013 through November 30, 2014. Background The Commack Public Library District is located in the Town of Huntington … take steps to clarify that the Treasurer’s position is a public officer and have the Treasurer take and file an oath …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Travel Advisory No. 2
… cases, the official station will be the employee’s tax home (i.e., the general area where an employee’s usual place … should periodically review official station and tax home designations to ensure the designations are appropriate. … these circumstances, travel expense reimbursements (e.g., hotel costs, per diems) will likely be taxable income to the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelHicksville Water District – Competitive Quotations (2013M-233)
… million. Key Findings District officials did not obtain quotes for goods and services purchased from three of 13 … the District’s policy requires that a copy of the written quotes be attached to the payment voucher or purchase order, no quotes were attached to the payment voucher or purchase order …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Moravia Central School District – Cafeteria Operations (2016M-4)
… and Venice in Cayuga County; the Town of Skaneateles in Onondaga County and the Town of Lansing in Tompkins County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… revenue and received approximately $19,700 in foreign fire insurance premiums in 2014. Key Findings The Company did not … from its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mWaterville Central School District – Criminal History Background Checks (2016M-23)
… School District is located in the Towns of Augusta, Kirkland, Marshall, Paris, Sangerfield and Vernon in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksAccounts Payable Advisory No. 25
… information. For example, Business Units should not enter confidential information in the invoice number, invoice … of confidential information include: Social Security numbers; Credit/debit card numbers; Driver license numbers; Bank account numbers; …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationHamburg Central School District – Capital Project (2014M-129)
… 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and … The District has set aside over $6.6 million for general construction and site work contracts, which was not part of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Caledonia-Mumford Central School District – Online Banking (2016M-227)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … million. Key Findings The District does not have a written online banking agreement with its bank. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Area #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … or visits the website, malware containing a key logger or other data harvesting and reporting mechanism is installed on … by external parties, risks posed by employees and other internal parties must also be considered. The ease and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingWalden Fire District No. 2 – Purchasing (2017M-204)
… procured in accordance with the District’s procurement policy for the period January 1, 2016 through July 25, 2017. … quotes in accordance with the District’s procurement policy during the audit period for 27 purchases totaling … involved in the purchasing process comply with the policy. … Walden Fire District No 2 Purchasing 2017M204 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… were accurately performed and reviewed in a timely manner for the period January 1, 2014 through June 30, 2015. … five-member Board of Trustees. Budgeted appropriations for 2015 total approximately $4.15 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249