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Roosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193BOCES Milk Bidding (2018-MS-2)
… report - pdf] We also released four letter reports to the following BOCES: Capital Region [pdf] , Dutches [pdf] … lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 percent) on fat free … milk half pints in 2016-17, in places where it was not used to maximize buying volume. BOCES officials’ …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Gloversville Public Library – Claims Processing (2014M-81)
… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the … was negative $370,229 and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the … totaling $430,000. Multiyear financial and capital plans have not been developed. We also released T own of Highlands …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152East Islip Union Free School District – Financial Condition (2015M-283)
… The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Town of Saranac - Cash Management (2019M-32)
… minimized. Had the Supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a net cost of $2,407 related to banking services. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… all municipal and State entities to ensure that businesses have appropriate workers’ compensation and disability … 57 and 220(8) of the WCL. Please note – an ACORD form is not acceptable proof of New York State workers’ compensation … List at https://apps.labor.ny.gov/EDList/searchPage.do to verify that no contractor or subcontractor is debarred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentOtsego County – Cost of Temporary Housing (2015M-97)
… counties to identify critical differences in the strategies employed for temporary housing. … Otsego County …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Tompkins County Public Library – Financial Management (2015M-250)
… Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 692 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Maryland - Financial Management (2018M-121)
… reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … which contributed to the surpluses generated. Officials have not developed multiyear financial or capital plans to address …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… District’s network. Key Findings District officials did not monitor employee compliance with the acceptable Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) control … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… 2015-16 fiscal year totaled approximately $67.4 million. Key Findings BOCES officials have not implemented access … in the computer system or limited access to users based on their job descriptions and responsibilities. Duplicate … vendor files when entering purchases for existing vendors. Key Recommendations Ensure that access to the vendor module …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial … $6.4 million. Key Findings The Town’s financial report did not properly reflect the true financial condition of the … If the necessary adjustments were made the Town would have reported a positive fund balance of $451 in the sewer …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Harrison - Budgeting Practices (2018M-142)
… Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable. Key Findings … (IT) control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned fund balance within …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Utica Academy of Science Charter School – Purchasing (2015M-71)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing procedures for the period … located in the City of Utica, Oneida County, that is not under the control of the local school board. The School, … approximately $2.7 million. Key Finding School officials have generally made purchases after obtaining the necessary …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… for portions of the Towns of Greenfield and Wilton in Saratoga County. The Company is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Lake Placid Central School District – Claims Auditing (2016M-84)
… claims. Not all claims were audited and approved prior to payment. Key Recommendations Only print signed checks after … District, other than those allowed under State Education Law, is paid prior to audit and approval by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … district officials have not adequately analyzed reserves to determine if they were established and funded properly and … the procurement policy when purchases were not subject to competitive bidding requirements. As a result, purchases …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365