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Sandy Creek Central School District – Reserve Management (2023M-43)
… review reserve balances to help ensure the amounts are reasonable. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Rye Neck Union Free School District – Information Technology (2016M-280)
… The Rye Neck Union Free School District is located in the Town of Mamaroneck in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… their activities. Similarly, DOH oversees its own district offices and county health offices across the State, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyOpinion 96-17
… for firefighters. If the school or course is outside the county in which the municipal corporation or fire district is …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Oneonta City School District – Payroll (2017M-202)
… Purpose of Audit The purpose of our audit was to determine whether District officials … of Oneonta and portions of the Towns of Laurens, Milford, Maryland and Davenport in Otsego and Delaware Counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… of our audit was to evaluate the effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. Background … Middle School for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Dansville Public Library – Procurement (2015M-225)
… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process for the period … which is a school district public library organized to serve the residents of the Dansville Central School … Adopt a procurement policy that gives guidance to staff for purchasing goods and services. Audit and approve …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Town of Ticonderoga – Capital Project Management (2023M-38)
… Monitor capital projects activity by requiring reports on a monthly basis. Maintain complete and accurate accounting …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38XVI.3.E The Reporting Entity – XVI. Financial Reporting
… Mutual Transportation Assurance Company Municipal Bond Bank Agency Natural Heritage Trust New York Convention Center …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityRemsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the … Southampton, Suffolk County. The District is governed by a Board of Education (Board) which comprises five elected … processing function that allow claims to be audited in a timely manner and ensure the claims are properly supported. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Mexico Academy Central School District – Procurement (2023M-75)
… Audit Objective Determine whether Mexico Academy Central School District (District) officials used a competitive process to … not: Seek competition when procuring professional services for occupational and physical therapy, legal, music therapy, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… work to ensure that the accounting records and reports are accurate and complete. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Opinion 91-44
… -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance (authority to cover fire district fire commissioners under State health insurance … regard, we note that 4 NYCRR 73.1[c][1][ii], authorizes school board members to be covered under the State health …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Adirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through February 29, 2016. Background The Adirondack Central School District is located in the Towns of Ohio, Russia and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Port Jervis City School District – Financial Condition (2022M-152)
Determine whether the Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s general fund financial condition.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/port-jervis-city-school-district-2022-152.pdfHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
Determine whether Haverstraw-Stony Point Central School District (District) officials established adequate internal controls over user accounts to prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/haverstraw-stony-point-2021-108.pdfEast Moriches Union Free School District -- Budget Review (B17-7-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2017-18 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… the Town Assessors are properly administering select real property tax exemptions. Key Findings Of the 252 granted … of supporting documentation to verify their eligibility and/or were incorrectly granted or calculated. Ten … exemptions lacked supporting documentation necessary for the Assessors to determine that the building was …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Holley Central School District - Procurement (2019M-7)
… Audit Objective Determine whether District officials used a competitive process to procure goods and services. Key … did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000. Key Recommendations Adopt a comprehensive written procurement policy. Ensure purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Watkins Glen Central School District - Financial Management (2019M-57)
Determine whether the Board and District officials monitored the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/watkins-glen-2019-57.pdf