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Malone Central School District – Payroll (2017M-278)
… Purpose of Audit The purpose of our audit was to determine whether employee … Background The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Responsibility for IT Internal Controls – Information Technology Governance
… Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT … controls. However, a governing board has responsibility for the oversight of the local government’s or school’s IT …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsParishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 38 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
Saratoga County Industrial Development Agency Project Monitoring and Grant and Loan Program 2015M85
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectRetroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… settlements or arbitration when such actions result in the payment of retroactive salary. If you would like legal documents … to grant retroactive service credit reviewed, contact OSC’s Legal Department at 518-473-5880. To adjust a member’s …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… recorded and reported and that money was safeguarded for the period January 1, 2014 through July 31, 2015. … by an elected 13-member Board of Directors. Expenditures for 2014 totaled $171,620. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesBrookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Thousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through … The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Company’s financial activities for the … services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … confidentially to officials, we found that the Board of Education (Board) and District officials did not: Develop … and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 percent) that were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountSchenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether … Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has … is governed by a 10-member Board of Trustees. The College’s operating expenditures for the 2013-14 year were …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were … Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Southold Union Free School District - Leave Accruals (2018M-113)
Southold Union Free School District Leave Accruals 2018M113
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Area #11 – Physical Controls – Information Technology Governance
… smaller units may place servers next to or under a desk, in a closet, in the middle of the room or other high-traffic area. You should inspect …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsGrand Island Central School District – Interfund Financial Activity (2016M-42)
… the general, capital projects and special aid funds for the period July 1, 2010 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $58.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mDiscovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… Purpose of Audit The purpose of our audit was to review internal … 2014. Background The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a … District operates one school with 214 students. The School’s operating expenses totaled approximately $3.1 million for …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mFlorida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether … The Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and … Key Findings Employees do not comply with the District’s acceptable use policy. Controls over the collection, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Pine Bush Central School District – IT Asset Management (S9-22-21)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 7 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Lansing Central School District – Procurement (2021M-213)
… seek competition to procure goods and services. As a result, they may not have procured goods and services economically and in … professional service providers paid $301,023 during our 14-month audit period. Officials used the same insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Circleville Fire Company – Selected Financial Activities (2013M-391)
… $59,500. Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of Company … Treasurer did not perform monthly bank reconciliations. Bills paid between Company meetings are not included in the … because the report template does not include a section for bills paid prior to meeting. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m