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Tuckahoe Union Free School District – Overtime (2023M-53)
… District officials did not monitor overtime or ensure it was accurate. As a result, overtime payments increase the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… [read complete report – pdf] Audit Objective Determine whether Ulster Board of Cooperative … audit ulster BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… analyses by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand. As a …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general highway and sewer district fund balances and reserves and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… project cost and itemized capital project budget including all anticipated costs and financing methods, and require … and expenditures compared to the approved budgets. Approve all change orders prior to the commencement of work. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Madison County - Claims Audit and Payment Process (2019M-142)
… Treasurer did not control the check signing process for computer generated checks and allowed a credit card vendor to …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
Determine whether the Primary Hall Preparatory Charter School School debit card charges were properly approved adequately supported and for School purposes
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Town of Harpersfield – Claims Auditing (2024M-71)
… a proper claims audit, the Town has an increased risk that it could make improper payments. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… Objective Determine whether Northeastern Clinton Central School District (District) officials properly billed tuition … to which it was entitled for the 2020-21 through 2022-23 school years and made tuition calculation errors totaling … were adequately prepared, calculated and issued to the school districts of origin for all eligible nonresident …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingTown of Stafford – Capital Projects (2024M-17)
… Include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the Town received …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… of Audit The purpose of our audit was to review the Dover Ridge sewer and water districts’ financial operations for the … abandoned in 1997, from which it established the Dover Ridge sewer and water districts. Key Findings The general … The purpose of our audit was to review the Dover Ridge sewer and water districts financial operations for the …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Obtain and review canceled check images to ensure that all disbursements are proper. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andTown of Cincinnatus – Financial Operations (2016M-238)
… The Town of Cincinnatus is located in Cortland County and has approximately 1,040 residents. The Town is governed … Budgeted appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The … has not updated its procurement policy in almost 20 years and did not ensure that Town officials and employees followed …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Village of Port Chester – Payroll (2017M-115)
… our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January 26, 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester County and has a population of approximately 29,000. The Village is governed by an elected seven-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Westmoreland Central School District – State Transportation Aid (2017M-220)
… aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017. … transportation aid within one year of purchase for 18 buses purchased during our audit period. During our audit, … to the New York State Department of Education for the 18 buses, and the District should receive approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… Purpose of Audit The purpose of our audit was to assess the District’s Medicaid … Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which is governed by an elected five-member Board of Education, operates three schools with approximately 1,650 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… County bank account for the Department of Motor Vehicles (DMV), resulting in an unaccounted for balance of $162,875. … made to municipalities. The Clerk should review the DMV account and remit the balances due to the State and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Middleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … the Albany Counties. The District is governed by the Board of Education which comprises five elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Fishers Island Union Free School District – Five Point Plan (2015M-320)
… July 1, 2014 through June 30, 2015. Background The Fishers Island School District is located in the Town of Southold in … Fishers Island Union Free School District Five Point Plan 2015M320 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… The District, which operates one school with approximately 610 students, is governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserve