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Sempronius Fire Company – Financial Activities (2017M-231)
… Board. Operating expenses in 2016 totaled $40,849. Key Findings The Board did not perform an annual audit of the … events held in 2016 with revenues totaling $59,449. Key Recommendations Perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231City of Johnstown – Internal Controls Over Payroll (2015M-75)
… expenditures for 2014 totaled approximately $13.8 million. Key Findings The Council did not establish written policies … signed employee time records to document their approval. Key Recommendations Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75City of Rome – Solar Power Purchase Agreements (2015M-290)
… of Audit The purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, 2015. …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Unadilla Valley Central School District – Special Education Services (2016M-47)
… the 2015-16 fiscal year total approximately $18.6 million. Key Finding District officials provided special education … costs during the 2013-14 and 2014-15 fiscal years. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… the use of competition, such as requests for proposals, in procuring professional services. Key Recommendation Revise … or other appropriate method of soliciting competition in the procurement of all professional services. …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingRavena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… the 2015-16 fiscal year total approximately $43.2 million. Key Finding The Superintendent reviews and certifies the … and certification prior to the employees being paid. Key Recommendation The Superintendent should review and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… claims processing function that allow claims to be audited in a timely manner in accordance with BOCES’ policy and statutory requirements. …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraLe Roy Central School District – Payroll (2016M-412)
… the 2016-17 fiscal year total approximately $23.2 million. Key Finding The Board has not adopted written policies and … developed written procedures over the payroll function. Key Recommendation The Board and District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… fiscal year budget totals approximately $64.7 million. Key Finding The Board ensured that BOCES officials complied … services were procured in a prudent and economical manner. Key Recommendations There are no recommendations in this …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesMorristown Central School District – Claims Audit Process (2016M-257)
… The Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Minerva Central School District – Payroll (2016M-18)
… the 2015-16 fiscal year total approximately $4.8 million. Key Finding District officials implemented appropriate … salaries and wages were accurately calculated and paid. Key Recommendations There are no recommendations in this …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… funded primarily with real property taxes and State aid. Key Finding District officials have established adequate … and in accordance with District policy and Education Law. Key Recommendation This is a positive report and there are no …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Union Free School District (District) is located in the Town of Southampton, Suffolk County. The District is … claims processing function that allow claims to be audited in a timely manner and ensure the claims are properly …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalIsland Trees Union Free School District – Overtime (2016M-389)
… 2015-16 fiscal year totaled approximately $58.6 million. Key Finding The District does not have written overtime … to obtain written approval prior to working overtime. Key Recommendation Develop and implement formal written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Indian Lake Central School District – Claims Auditing (2016M-15)
… The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Greenwich Central School District – Claims Auditing (2016M-37)
… The Greenwich Central School District is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37East Greenbush Central School District – Claims Processing (2015M-302)
… the 2015-16 fiscal year total approximately $88 million. Key Finding District officials established effective … District purposes and approved prior to payment. Key Recommendations There are no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… the 2015-16 fiscal year total approximately $48.5 million. Key Finding Officials obtained food pricing for participating … by favoritism, extravagance, fraud or corruption. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurement