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Village of Hobart - Board Oversight (2018M-88)
… $76,200 in real property taxes over the last 12 years for two unused properties that did not benefit taxpayers. A …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… complete report - pdf] Audit Objective Determine whether the Goshen Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … Determine whether the Goshen Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkMahopac Central School District – Noninstructional Payroll (2020M-32)
… President received an additional hour of overtime pay daily that was not properly supported by documentation. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Evans-Brant Central School District - Information Technology (2019M-121)
Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/evans-brant-2019-121.pdfHamburg Central School District - Information Technology (2019M-10)
Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-10.pdfMaine-Endwell Central School District - Leave Records (2019M-40)
… complete report - pdf] Audit Objective Determine whether District officials maintained accurate and supported employee … which were not deducted from employees’ leave accruals. District officials did not always ensure employees submitted … request form or ensure the legitimacy of leave taken. The District may have paid as much as $14,200 for the cost of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
Determine whether purchases were in accordance with Board policy and statutes and claims were for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/coxsackie-athens.pdfHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… five-member Board of Education (Board), responsible for managing and controlling financial and educational … by the Board and is chief executive officer responsible for day-to-day management, under the Board’s direction. The District’s Director of Technology is responsible for managing and monitoring the District’s IT operations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fUtica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Southampton Union Free School District – Financial Management (2024M-43)
… Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) … Determine whether the Southampton Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Hammondsport Central School District – Investment Program (2024M-63)
… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … The audit report includes four recommendations to help improve the District’s investment program. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Tonawanda City School District - Procurement (2023M-108)
… District (District) officials used a competitive process to procure goods and services. Key Findings The Board of … officials did not always use a competitive process to procure goods and services. As a result, they did not … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … mental health that educators should know were not included in the District’s elementary school instructional staff … provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act training …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkTown of Edmeston – Supervisor's Records and Reports (2017M-13)
… for the Town's funds that were not set up to properly account for transactions by individual funds. The Supervisor … reports for the Board. The Board has not conducted an annual audit of the Supervisor’s records for several years. … bank reconciliations and bank statements. Conduct an annual audit of the Supervisor's records or engage an …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Implementation of the Dignity for All Students Act
… for underreporting and/or improperly reporting incidents. While making improvements related to OSYD’s process to … 387 of those schools in both school years. Additionally, while there has been a slight decrease in the percentage of … differing views of when to report an incident. Moreover, while the Chancellor’s Regulations state that complaints of …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
… did not audit two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, two claims … did not audit and approve any of the District’s health insurance claims and Medicare reimbursement payments, which … Key Recommendations Ensure that all claims for health insurance, Medicare reimbursements and scholarship payments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Hughsonville Fire Company – Financial Activities (2014M-201)
… Board’s oversight over the Company’s financial activities for the period January 1, 2013 through February 28, 2014. … Fire District. Gross receipts and disbursements for the fiscal year ended December 31, 2013 totaled $60,520 … Board has not developed adequate policies and procedures for the procurement of goods and services, credit card use, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Saranac Central School District – Investment Program (2023M-89)
… audit period, the District had an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. Had officials utilized their … were given an opportunity to respond within 30 days in writing to our findings and recommendations but chose not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Village of St. Johnsville – Records and Reports (2015M-1)
… our audit was to review the Village’s financial operations for the period June 1, 2011 through August 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled approximately $2 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1