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Randolph Central School District - Financial Management (2019M-232)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/randolph-2019-232.pdfMount Morris Central School District – Claims Auditor (2022M-131)
… Audit Objective Determine whether the Mount Morris Central School District (District) claims auditor performed a proper claims … not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 89 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Iroquois Central School District - Financial Management (2018M-102)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … raised in the District’s response. … Iroquois Central School District Financial Management 2018M102 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Pavilion Central School District – Claims Audit (2024M-108)
… Audit Objective Determine whether the Pavilion Central School District (District) claims auditor properly audited claims … and corrected and that District officials paid more for goods and services than necessary. Of the 324 claims we …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108New Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… If new funding sources for the Metropolitan Transportation Authority (MTA) are not identified, the authority may have to raise fares and tolls faster than planned to improve a system that has … stations, repair shops, pumps and emergency ventilation equipment have not been restored to a state of good repair, …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesWest Seneca Central School District – Financial Condition (2014M-381)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009 through January 14, 2015. Background The West Seneca Central School District is located in the Towns of West Seneca, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Hancock Central School District – Financial Condition (2013M-187)
… of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The Hancock Central School District is located in the Towns of Deposit, Hancock …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were accurate.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/yonkers-city-2024-36.pdfEast Rochester Union Free School District – Procurement (2022M-56)
Determine whether East Rochester Union Free School District (District) officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-rochester-2022-56.pdfVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… The purpose of our audit was to examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to April 30, 2012. Background …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
Determine whether Potsdam Central School District (District) officials established adequate controls over network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/potsdam-central-school-district-2022-104.pdfHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… collected, recorded and deposited. Noteworthy Achievements District officials have established adequate procedures to … recorded and deposited. We reviewed contributions for 40 retirees, totaling $33,139, and noted minor … officials agreed with our findings. … Hudson Falls Central School District Retiree Insurance Contributions 2018M18 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsCity of Oswego – Community Development (2015M-108)
… to examine selected City community development activities for the period January 1, 2013 through October 31, 2014. … Background The City of Oswego is located in Oswego County and has a population of approximately 18,150. The City is … loans that are uncollectable. The City donated two real properties to the Oswego City Revitalization Corporation …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Indian River Central School District – Financial Condition (2016M-287)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns of Alexandria, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Town of Worth – Financial Operations (2014M-323)
… of our audit was to review the Town’s financial operations for the period January 1, 2013 through May 31, 2014. … The Town of Worth is located in Jefferson County and had a population of 231 as of the 2010 Census. The Town … $312,000. Key Findings The Supervisor did not maintain accounting records or prepare bank reconciliations. Not all …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Forestville Central School District - Information Technology (2019M-170)
… - pdf] Audit Objective Determine whether personal, private and sensitive information (PPSI) on, or accessed through, the District’s information technology (IT) system was properly … did not provide formalized IT security awareness training for individuals who used the District’s IT assets. Personal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Merrick Union Free School District – Financial Condition (2016M-240)
… of Audit The purpose of our audit was to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Town of Deposit - Budget Review (B4-14-22)
… review was to determine whether the significant revenue and expenditure projections in the Town’s proposed budget for the 2015 fiscal year are reasonable. Background The Town … and is funded by estimated revenues of $134,785 and real property tax revenues of $1,243,540. Key Findings Based …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Alfred-Almond Central School District - Financial Management (2019M-131)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Springs Union Free School District - Payroll (2018M-222)
… School District (District) employees received the salaries and accrued leave to which they were entitled. Key Findings … by a required planned absence request form. Vacation and sick leave balances for 11 of 33 employees tested (33 … nine occasions (by a total of 20.5 days valued at $4,694) and understated on seven occasions (by a total of 26 days …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222