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Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… appropriations for the 2015-16 fiscal year are $8 million. Key Finding District officials have established adequate … supported, and audited and approved prior to payment. Key Recommendations There were no recommendations in this …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Tioga Central School District – Financial Condition (2015M-168)
… 2014-15 fiscal year totaled approximately $17.3 million. Key Finding Over the last three fiscal years, District … have not established structurally balanced budgets. Key Recommendation Establish structurally balanced budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Beaver River Central School District – Payroll (2016M-247)
… is located in the Towns of Croghan, New Bremen and Watson in Lewis County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Village of Tivoli – Procurement (2015M-79)
… for the 2014-15 fiscal year totaled $760,691. Key Finding Village officials did not always use competitive … methods for purchasing goods and consumable products. Key Recommendation Ensure that Village officials use …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Village of Fultonville – Claims Auditing (2015M-106)
… the 2014-15 fiscal year totaled approximately $829,000. Key Finding Except for minor discrepancies, the Board … adequately supported and for legitimate Village purposes. Key Recommendation There are no recommendations for this …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Sachem Public Library – Claims Processing (2016M-327)
… the 2015-16 fiscal year totaled approximately $9 million. Key Finding The Board, as a whole, did not audit any claims during the audit period. Key Recommendation Conduct thorough and deliberate audits of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Oneida Housing Authority – Tenant Rents (2014M-306)
… the 2014-15 fiscal year totals approximately $1.5 million. Key Finding The Authority’s controls were appropriately … tenant rents were properly billed, recorded and deposited. Key Recommendations There are no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Town of Morris – Justice Court Operations (2021M-66)
… reported fines and fees in an accurate and timely manner. Key Findings The Justice collected, deposited, disbursed, … totaling $7,307 and all disbursements totaling $30,398. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… approved, adequately supported and for valid purposes. Key Finding While the 198 BOCES purchase card charges we … $46,000 before goods or services were obtained. Key Recommendation Require the purchasing agent to comply …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Fairport Central School District - Payroll and Employee Benefits (2023-118)
… and properly calculated employees’ leave accruals. Key Findings District officials generally paid the 33 … end of the school year, a requirement for this incentive. Key Recommendations Consult with legal counsel to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… Act (SSBA) allocations for eligible technology purchases. Key Finding District officials did not submit SSBA allocation … for the District’s technology expenditures from the State. Key Recommendation Apply for all SSBA allocations for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees … Board members did not complete the annual SHP Training. Key Recommendations Ensure all employees complete annual SHP …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees … new hires, and per diem employees from SHP Training. Key Recommendation Ensure all employees complete annual SHP …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials completed … audit city white plains statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Yates County – Sexual Harassment Prevention Training (S9-23-07)
… sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and … two Coroners, did not complete the annual SHP Training. Key Recommendation County officials should continue to …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees … Board members did not complete the annual SHP Training. Key Recommendations Ensure all employees complete annual SHP …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingTown of Villenova – Purchasing (2014M-52)
… Budgeted appropriations for 2014 total about $775,000. Key Findings Town officials did not solicit quotes for … certain contracts were not authorized by Board resolution. Key Recommendations Monitor purchases for compliance with the …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Hadley – Claims Auditing (2015M-198)
… appropriations for 2015 total approximately $2.8 million. Key Finding The Board conducted a deliberate and thorough … received and the claims were for legitimate Town purposes. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198Schodack Valley Fire District – Cash Disbursements (2016M-98)
… Budgeted appropriations for 2016 total $183,837. Key Finding The Board implemented adequate procedures over … properly authorized and for valid District purposes. Key Recommendation There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Lewiston-Porter Central School District - Payroll (2018M-246)
… if the District accurately compensated employees. Key Findings Generally, tested employees’ salaries were … employees were paid incorrectly for credit hours earned. Key Recommendations Ensure that time sheets, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246