Search
Gardiner Fire District – Length of Service Award Program (2013M-265)
… Purpose of Audit The purpose of our audit was to examine the District’s … Law. The Board did not implement standards and procedures to ensure that complete and accurate records of its members’ …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… Court (Court) money is properly recorded, deposited and reported. Key Findings Sixty-three of the 67 time sheets … worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. The Clerk claimed 112 hours of sick …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsSalamanca City School District – Financial Management and Payroll (2017M-138)
… Board of Education. The District operates three schools with approximately 1,300 students. Budgeted appropriations … officials have not effectively managed four reserve funds with balances totaling approximately $4.1 million. The Board … procedures formalizing controls and oversight associated with the payroll function. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Tully Central School District – Financial Management (2016M-359)
… 31, 2015. Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland … $900,000 from 2012-13 through 2014-15. Three District general fund reserves with balances totaling over $2.9 … unnecessary. District officials have not developed a multiyear financial plan. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… County. The School, which is a public school that is not under the control of the local school board, is governed … approximately $2.5 million. Key Findings The Board did not establish adequate procedures to ensure that all … with each other as related to conflicts of interest. Not all payments to the chief executive officer or payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Trumansburg Central School District – Procurement (2022M-13)
… update its purchasing policy and officials did not: Comply with the Board’s requirement to develop written procurement … Key Recommendations Update the purchasing policy. Comply with the purchasing policy and develop comprehensive written procurement procedures. Comply with the requirements for all procurements that exceed the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Village of Clayton – Claims Auditing (2021M-81)
… and public works contracts. Key Findings The Board did not properly audit claims prior to payment or ensure written … reviewed abstracts (listings of claims) but generally did not review the claims before approving payments. Health insurance claims totaling $495,104 were not approved for payment by the Board, and claims totaling …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… for valid District purposes. Key Findings The Board did not ensure that non-payroll disbursements were appropriately … and for valid District purposes. The claims auditor did not audit and approve claims before payment as required. … that competitive bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… were not compared to contract terms. Were not familiar with all of the Town’s procurement policy requirements and … is outdated, does not provide adequate guidance or comply with New York State General Municipal Law (GML). Key … for purchases using State or county contracts agree with contract pricing. Periodically reconcile gallons of fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… calculated, supported and disbursed in accordance with CBAs and employment contracts (contracts). Consult with legal counsel about recovering payments that are inconsistent with the CBAs, contracts or any other applicable laws. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant opportunities in … any grant opportunity that is published in the Contract Reporter or State Register will be considered to have … 4-C. However, best practice encourages use of the Contract Reporter, as well as the Grants Opportunity Portal , as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… officials did not procure natural gas in accordance with New York State General Municipal Law (GML), at the most … supply company (ESCO) or enter into a written contract with the ESCO for the procurement of natural gas. For nearly … gas. Key Recommendations Procure natural gas in accordance with GML. Fully evaluate and compare benchmark rates before …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two … percent) of the assets tested and valued at $64,300 were not properly accounted for. We found: 28 assets (computers, … with combined purchase prices of approximately $47,500 did not have required asset tags, were not on the inventory or …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedDryden Central School District – Information Technology (2020M-106)
Determine whether the Dryden Central School Districts District Board of Education Board and District officials adequately safeguarded personal private and sensitive information PPSI from abuse or loss
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … five elected members. The District operates four schools, with approximately 1,600 students and 225 employees. The … and reduce reliance on fund balance as a financing source, while continuing to evaluate and explore ways to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Garden City Union Free School District – IT Asset Management (2023M-161)
… accounted for. Specifically: Four Chromebooks and an iPad with combined costs of nearly $1,800 could not be located. … (computers, smartboards, and printers), including seven with estimated combined costs of $13,645 and four with unknown costs, were not inventoried. In addition, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… July 1, 2014 through September 29, 2015. Background The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardLindenhurst Union Free School District – Credit Cards (2016M-179)
… Purpose of Audit The purpose of our audit was to examine the District’s credit … District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… taking additional steps to increase physical accessibility for the 139 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30