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Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 … appropriate action within the law to recover those funds and to reimburse identified underpayments. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… Purpose of Audit The purpose of our audit was to review internal controls over the … Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… Purpose of Audit The purpose of our audit was to determine whether … adequately safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 … is an independent public benefit corporation located in Wayne County. The Authority, which is governed by an …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterEast Islip Public Library – Cash Receipts (2017M-223)
… receipts or a cash log that indicates when and from whom payment was received, and the form (i.e., cash or check) in …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationConnetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … multiple check signers. Ten purchases totaling $3,661 made on three credit card claims either contained a confirming …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Cost-Saving Ideas: School District Auditing – Internal Auditor
… the risk assessment; tests and evaluates one or more areas of the district’s operations periodically; and prepares … your district has: fewer than eight teachers, expenditures of less than $5 million in the previous year, or enrollment of fewer than 1,500 students as of April 1, 2013. If your …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million … that was not properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andBayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… is no supervisory review to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and employment contracts. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Housing Authority Administrative Expenditures (2016-MS-2)
… the following housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our audit was to determine whether housing authorities …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Sodus Center Fire Department – Financial Activities (2016M-424)
… of our audit was to determine whether Department officials and the membership provided adequate oversight of operations … which is affiliated with the Sodus Center Fire District and provides fire protection services to the Town, is governed by its constitution and bylaws. Expenditures for 2015 totaled $32,575. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Unified Court System Bulletin No. UCS-229
… Purpose To notify agencies of a structure change in dues and agency shop fees from salary based to flat rate. Affected Employees Employees in Bargaining Units F8 represented by the Suffolk County … Association, OSC will implement a structure change in dues and agency shop fees for employees in Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agencyLindenhurst Union Free School District – Credit Cards (2016M-179)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance … The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Freeport Union Free School District – IT Asset Management (S9-22-10)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 43 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Walton Central School District – IT Asset Management (S9-22-24)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … to confirm they were inventoried. We found 51 percent of the sampled assets were not properly accounted for. … B includes our comments on issues raised in the District’s response letter. … audit walton school IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal … Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… audit process for the period July 1, 2014 through April 30, 2016. Background The Norwood-Norfolk Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Fire Island Union Free School District – Leave Accruals (2015M-289)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Columbia-Greene Community College – Information Technology (2017M-213)
… in the last six months, with the oldest account’s last logon being over 10 years ago. The College did not adopt a …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213