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North Shore Central School District – Fuel Inventory (2017M-89)

… do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any differences should be promptly …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89

Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)

… The District’s expenditures for the 2012-13 fiscal year totaled $82 million. Key Findings District officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reserves

Randolph Academy Union Free School District – Financial Management (2015M-248)

… The purpose of our audit was to review the District’s financial management practices for the period July 1, 2009 … Randolph Academy Union Free School District Financial Management 2015M248 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015m

Gold Coast Public Library District – Claims Audit (2014M-237)

… January 1, 2013 through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of … Gold Coast Public Library District Claims Audit 2014M237 …

https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237

Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)

… submitted to the Board for review that includes a summary statement of projected use and need of the reserve funds. … by the Business Administrator does not include a summary statement. As a result, the Board’s ability to monitor the … Ensure that the Business Administrator includes a summary statement of the projected use and need of reserve funds in …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-funds

Accounts Payable Advisory No. 25

… of confidential information include: Social Security numbers; Credit/debit card numbers; Driver license numbers; Bank account numbers; Addresses for individuals; …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-information

True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)

… is governed by a Board of Trustees which comprises seven voting members. The School was established in 2008 under SUNY …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013m

Commack Public Library District – Selected Financial Operations (2015M-132)

Commack Public Library District Selected Financial Operations 2015M132

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132

Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)

… review District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 … The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had more than $2 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assets

East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)

… Purpose of Audit The purpose of our review was to assess the District's progress as of January 2016 in implementing our recommendations in the …

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-f

Opinion 98-2

… This opinion represents the views of the Office of the State … of members of a fire district board of fire commissioners when a monthly meeting commences at 8:00 pm and ends … expenses may not be reimbursed unless a local official is traveling outside of his or her regular work area on …

https://www.osc.ny.gov/legal-opinions/opinion-98-2

Travel Advisory No. 2

… Consequences Associated with an Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), … Consequences Associated with an Incorrect Official Station Designation …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travel

Newstead Fire Company –Internal Controls (2014M-92)

… Purpose of Audit The purpose of our audit was to assess the adequacy of Company financial controls for the … comprising 12 members. Key Findings The Board did not authorize 564 disbursements, totaling more than $650,000, … fundraising activities. As a result, Company officials have no accountability for how much cash was actually …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92

Hicksville Water District – Competitive Quotations (2013M-233)

… Purpose of Audit The purpose of our audit was to assess the internal … consisting of a Chairman, a Treasurer, and a Secretary. General fund budgeted expenditures for 2013 … vendors in our sample included five purchases made under a State or County contract, and five vendors in which the …

https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233

Waterville Central School District – Criminal History Background Checks (2016M-23)

… is located in the Towns of Augusta, Kirkland, Marshall, Paris, Sangerfield and Vernon in Oneida County and the Towns …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checks

Moravia Central School District – Cafeteria Operations (2016M-4)

… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were … 2015. Background The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4

Area #8 – Online Banking – Information Technology Governance

… targeted individual (or group of individuals) receives an email that either contains a malicious attachment or directs … Management Technology. 17 15 Phishing attacks use fake email messages or other techniques, sometimes pretending to … you into providing personal or financial information. The email may provide links to a counterfeit website and request …

https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-banking

West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)

… its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar limits for purchases or documentation required to be maintained to support credit … did not maintain complete and accurate records to account for all of the Company’s financial activities and did …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016m