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Newark Valley Central School District – Procurement (2022M-60)
Determine whether Newark Valley Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/newark-valley-2022-60.pdfHudson City School District – Information Technology (2020M-157)
Determine whether Hudson City School District (District) officials ensured information technology (IT) systems were adequately secured against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hudson-city-2020-157.pdfGreenwich Central School District – Extra-Classroom Activities (2021M-20)
Determine whether Greenwich Central School District (District) officials adequately safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwich-central-2021-20.pdfBroadalbin-Perth Central School District – Online Banking (2020M-144)
Determine whether the Broadalbin-Perth Central School District’s (District) Board and District officials ensured online banking transactions were appropriate and information was secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/broadalbin-perth-2020-144.pdfDistribution of Utility Arrears in New York State
… 1.2 million customers statewide, with $1.8 billion owed to utility companies across the State. A preponderance of … Two of these utilities, New York State Electric and Gas (NYSEG) and National Grid Upstate (Grid U), serve sprawling … by Grid LI at 134 percent, PSEG at 109 percent and NYSEG with 108 percent. As shown in Figure 3, over this …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateEast Moriches Union Free School District – Budget Review (B7-13-3)
… for the 2013-14 fiscal year are reasonable. Background The East Moriches Union Free School District, located in Suffolk … East Moriches Union Free School District Budget Review B7133 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3East Moriches Union Free School District – Budget Review (B7-14-3)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Fire Island Union Free School District - Claims Auditing (2023-114)
Determine whether the Fire Island Union Free School District (District) claims auditor properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fire-island-union-free-school-district-2023-114.pdfCopiague Union Free School District - Information Technology (2023M-150)
Determine whether Copiague Union Free School District (District) officials properly managed nonstudent network user accounts and financial software access controls.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/copiague-union-free-school-district-2023-150.pdfCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfCato-Meridian Central School District - Salaries, Wages and Leave Benefits (2021M-173)
Determine whether Cato-Meridian Central School District (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cato-meridian-2021-173.pdfSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
Determine whether Springville-Griffith Institute Central School District (District) officials adequately secured access to the network, student information and financial applications.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/springville-griffith-institute-2021-148.pdfAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/amityville-union-free-2021-87.pdfBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… are not prepared timely. Key Recommendations The Business Manager should ensure detailed budget to actual reports for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsOverview – Travel and Conference Expense Management
One of the purposes of this guide is to provide you with an overview of key elements that you should consider when developing or updating your travel and conference policy
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewCenter Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background … The Library’s operating expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted … formal policies or procedures to ensure accountability for the cash receipts process. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… purpose of our audit was to determine whether the Library’s leave records were accurate and whether the Library used … of Trustees. For the 2012-13 fiscal year, the Library’s expenditures were $2,136,752. Key Findings Employee leave …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mSayville Public Library – Treasurer (2016M-334)
… requirement for holding public office. Key Recommendations Consult with legal counsel about the Library’s relationship …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Western Sullivan Public Library – Library Operations (2015M-156)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial operations for the period … operations and segregate cost information by building to allow for more informed management decisions regarding … three library facilities. Solicit feedback from patrons to make informed decisions on programs and services provided …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Opinion 91-32
… CONSTITUTIONAL LAW -- Gifts and Loans (application to public benefit corporation) EMINENT DOMAIN -- Compensable … PUBLIC AUTHORITIES -- Powers and Duties (expenditures to compensate property owners for decrease in market value) … (1) The prohibition against gifts and loans does not apply to the Onondaga County Resource Recovery Agency [OCRRA], a …
https://www.osc.ny.gov/legal-opinions/opinion-91-32