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Cost-Saving Ideas: School District Auditing – Internal Auditor
… from the NYSED Office of Education Management’s website or by phone at (518) 474-6541. Inter-municipal and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and … Wayne County Water and Sewer Authority Water and Sewer Operations and Wastewater …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterUnified Court System Bulletin No. UCS-229
… Employees in Bargaining Units F8 represented by the Suffolk County Court Employees Association, Inc. Effective … dated June 15, 2016 OSC Actions At the request of the Suffolk County Court Employees Association, OSC will … Notify affected employees. Questions Questions regarding Suffolk County Court Employees Association dues and agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agencyEast Islip Public Library – Cash Receipts (2017M-223)
… Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Connetquot Public Library – Cash Disbursements (2017M-125)
Connetquot Public Library Cash Disbursements 2017M125
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access … Onondaga County. The District, which operates 10 schools with approximately 8,750 students, is governed by an elected … $151 million. Key Findings Seven individuals had access to functions in the payroll system that were not required to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges … We reviewed 170 credit card charges totaling $128,070 and found supporting documentation such as receipts was not … charges over $2,500 in our audit period totaling $70,337 and found no evidence that the Treasurer pre-approved these …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over expenditures for … 2016. Background The George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is governed by a nine-member Board of Trustees appointed by …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… audit was to determine if the District properly accounted for employee leave accruals for the period July 1, 2013 through March 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $68.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Willsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal … 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Southside Academy Charter School - Enrollment and Billing (2019M-70)
… for the 2017-18 school year and it under-billed four other resident districts a total of $27,389. The School does not … on billings for accuracy and verify that the correct resident district is being billed. Ensure that every enrolled … Refund money due to the SCSD and bill the appropriate resident districts for the errors made on billings. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Sodus Center Fire Department – Financial Activities (2016M-424)
… Purpose of Audit The purpose of our audit was to determine whether Department … Key Findings The Department’s constitution and bylaws do not define financial oversight responsibilities and do not provide specific guidelines on how the membership should exercise its decision-making power. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Freeport Union Free School District – IT Asset Management (S9-22-10)
… of the sampled IT assets were not properly accounted for. Specifically: Four IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
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)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit walton school IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Housing Authority Administrative Expenditures (2016-MS-2)
… public housing units and Section 8 housing vouchers. Each authority audited is governed by a seven-member Board of … an Executive Director and staff that carry out the housing authority’s daily duties and responsibilities. Key Findings Although housing authority administrative expenditures at the six authorities …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Lindenhurst Union Free School District – Credit Cards (2016M-179)
… a Board-authorized list of fuel card users. District credit cards did not have a maximum spending limit. Key … the policy. Ensure that cash advances on District credit cards are no longer allowed. Maintain a complete list of those employees who are issued credit cards and report this information to the Board at each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… and shared network folders to help safeguard PPSI. As a result, there is an increased risk of unauthorized access … belonged to former employees and were last used to log into the network between June 2015 and August 2022. … limit access to shared network folders based on assigned job duties and responsibilities. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… January 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire protection … Red Creek Protective Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … BOCES through a cooperative service agreement to audit District claims, and a BOCES employee audited all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Columbia-Greene Community College – Information Technology (2017M-213)
… 1, 2015 through July 31, 2017. Background Columbia-Greene Community College is located in the Town of Greenport in … ColumbiaGreene Community College Information Technology 2017M213 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213