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Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… provisions in the District’s purchasing policy indicating when officials must obtain quotations or requests proposals …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… budgeted appropriations and revenues. The school lunch fund has had recurring deficits. Free meals were recorded without documentation, causing lunch participation figures to be inflated and the claiming … to which the District is not entitled. Unpaid school lunch balances totaled $36,000 from September 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … policies for adding, deleting or modifying individual access right to the financial system. District officials did … Develop policies for granting, changing and disabling access rights to the financial software system and assigning …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… the Village’s financial condition and budgeting practices for the period June 1, 2011 through October 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.8 … Develop and adopt structurally balanced budgets for the water and sewer funds. Develop a plan to eliminate …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… report – pdf] Audit Objective Determine whether Village of Waverly (Village) officials established adequate controls … nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration … controls. Develop criteria and provide oversight for the scholarship program. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… transparently planned and monitored the pool capital project (Project). Key Findings The Board did not transparently plan or sufficiently monitor the Project . As a result, total costs to complete the Project … audit village stamford pool capital project planning monitoring …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… oversight, we found: Eight employees, including the former Superintendent of Schools (Superintendent) and former payroll clerk, were paid more than … payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… nearly twice as often as they blamed service. Among bus riders the predominant causes for riding less were … as riders returned and stands at pre-pandemic levels. Bus speeds, however, remain among the lowest of any major … hour systemwide. The MTA is in the process of redesigning bus routes in an effort to address these issues, and recent …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. … encumbering approximately $8.7 million in purchase orders and tax certioraris for 2012 fiscal year. The District had $2.3 million in excess funds in the unemployment and insurance reserves. Nine of 40 employees started their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingHaldane Central School District – Budget Transfers and Information Technology (2015M-279)
… The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… management and calculation of separation payments for the period July 1, 2012 through October 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112.5 … written policies or procedures to formalize the process for calculating, reviewing, approving and making separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Purpose of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over information … Vertus Charter School Conflict of Interest and Information Technology 2016M344 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… 1, 2013 through May 21, 2015. Background The Lockport City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which … Lockport City School District Monitoring Transportation Contracts and Costs …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andStockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… Valley Central School District is located in the Towns of Eaton, Lincoln, Smithfield and Stockbridge and the City of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … formal and adequate policies and procedures related to the processing of payroll outside of normal pay dates. … officials did not develop policies or procedures related to the periodic review and reconciliation of payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process for claiming Excess Cost Aid and billing nonresident … The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationNorth 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 … certificates of completion, as part of the certification process. Ensure that the payroll certification procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… All 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including: … card being used. Approximately $12,000 in charges did not have adequate support to show what was purchased. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023m