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Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… corrective action. Appendix B includes our comment on an issue raised in the County’s response letter. … …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Town of Ulster – Fire Protection Services (2015M-177)
… companies to provide fire protection services. The Town did not consistently receive financial records from one of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Kingston Housing Authority – Board Oversight (2020M-103)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Town of Brasher – Spending of Casino Compact Money (2013M-131)
… was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background … authorized and adequately supported. Ensure that records for casino compact moneys identify revenues received by …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Schroeppel – Cash Disbursements (2014M-296)
… was to examine the Town’s controls over cash disbursements for the period January 1, 2013 through March 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $3 million. Key Findings Cash …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… adequate controls to safeguard information contained in the network and financial system. Personal Internet use …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyTown of Rosendale – Financial Operations (2015M-38)
… Purpose of Audit The purpose of our audit was to review selected Town financial operations … to OSC, including more than $850,000 in fund balance variances. Monthly bank reconciliations were not performed. …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund balance were reasonable. Key Findings The Board did not adopt a written reserve fund policy. Three reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Southside Academy Charter School - Enrollment and Billing (2019M-70)
… and supported. Key Findings The School overbilled the Syracuse City School District (SCSD) $28,640 in charter …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… year totaled approximately $146 million. Key Findings Not all claims contained the required quotes, bids, or contracts. … training to carry out the claims audit policy. A count of all stored goods was not conducted at least once a year. Key Recommendations Ensure that all claims are supported by relevant documents. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andPearl River Union Free School District – Competitive Procurement (2015M-363)
… The Pearl River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, which operates five schools … $63 million. Key Findings Written procedures were not in place to monitor and enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Oriskany Central School District – Procurement (2017M-87)
… Background The Oriskany Central School District is located in the Towns of Marcy, Whitestown and Floyd and the City of Rome in Oneida County. The District, which has approximately 600 … requiring quotes and found 64 invoices totaling $44,956 in which no quotes were documented. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Williamson Central School District – Procurement of Professional Services (2016M-55)
… Key Findings The purchasing policy and regulations do not provide guidance for seeking competition when soliciting professional services. The District did not have formal written agreements with all professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesOnondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… not shared by two or more districts. BOCES did not charge all districts for services using the approved full-time … are for services that were adequately shared. Ensure that all services provided to districts are properly billed and …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalRye City School District – Payroll and Leave Accruals (2016M-169)
… 1, 2014 through January 31, 2016. Background The Rye City School District is located in the City of Rye, Westchester … approving leave requests. Key Recommendations Ensure that entries made by the payroll clerk are reviewed for accuracy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialNanuet Union Free School District – Payroll (2015M-287)
… The Nanuet Union Free School District is located in the Town of Clarkstown in Rockland County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… internal controls over the District’s procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were $92.8 million. Key Findings … a competitive process. District officials placed orders for goods or services without a valid purchase order, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234East Bloomfield Central School District – Online Banking (2016M-14)
… July 1, 2014 through December 9, 2015. Background The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Milford Central School District – Financial Condition (2016M-87)
… Purpose of Audit The purpose of our audit was to examine the District officials’ management of fund balance … Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, … were $10.1 million. Key Findings District officials did not maintain fund balance in accordance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87