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Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… with the School’s academic and financial operations for the period July 1, 2013 through August 19, 2014. … Background The Charter School of Educational Excellence is a public school, located in the City of Yonkers, that is not … statements or reconciliations. Key Recommendations Use a competitive process when selecting major contractors or …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… use competition, such as an RFP process or written or verbal quotes. Key Recommendations Amend the purchasing … including soliciting competition, obtaining written and verbal quotes, maintaining appropriate documentation and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… list and 20 that were recorded as disposed of did not have disposal request forms from the departments responsible for … report, maintain accurate asset lists and ensure that all disposal request forms are submitted to the District office. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Western New York Maritime Charter School – Financial Operations (2015M-124)
… Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, … and ensure that three written quotes are obtained, in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Village of Old Westbury – Justice Court (2017M-64)
… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Elmira City School District – Financial Condition (2014M-348)
… details related to the various reserves’ purposes, use or funding. The District’s multiyear financial plan does not … include information related to funding and use of reserves or the level of fund balance. Key Recommendations Adopt … the District’s actual needs based on historical trends or other identified analysis. Adopt a comprehensive reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal … The District has not established controls over user access rights to the District’s financial software system. Key … Develop written policies and procedures to address employee leave accrual records. Adopt and implement a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andJohnstown Public Library – Cash Receipts (2014M-304)
… 1, 2013 through May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the City of Johnstown, Fulton … Johnstown Public Library Cash Receipts 2014M304 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of South Bristol – Financial Management (2015M-140)
… 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Yorkshire – Financial Management (2021M-109)
… levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not … levels of fund balance or properly plan for equipment replacement. The Board: Consistently overestimated … levels of fund balance and properly planned for equipment replacement …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Chenango County Probation Department – Restitution Payments (S9-20-3)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Franklin County Probation Department – Restitution Payments (S9-20-13)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments promptly and appropriately. As a … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Plainville Fire District – Board Oversight (2021M-91)
… recurring expenditures without the Board’s prior review or approval. The Board did not: Adopt transparent or realistic budgets. Budgets underestimated transfers to … overestimated appropriations. Adopt a fund balance policy or develop multiyear financial and capital plans. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Village of Waterford – Board Oversight (2022M-70)
… complete report - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided … adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: Establish compensating controls to address …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Lyons Central School District – Payroll 2022M-71
… were paid rates inconsistent with Board authorized rates or collective bargaining agreements (CBAs), resulting in one … accrued in accordance with employment contract (contract) or CBA provisions, which resulted in one employee accruing … are paid in accordance with approved salaries and/or applicable CBAs and that leave time is accrued in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Franklin Central School District – Information Technology (2022M-19)
… confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not … adopt a comprehensive written IT contingency plan, update the plan as needed and distribute it to all responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… reviewed. The Town may have saved $3,891 (6 percent) on diesel fuel purchases if Town officials had used the New York … Office of General Services (OGS) contract to purchase diesel fuel. The Highway Superintendent (Superintendent) had …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Clymer Central School District – Payroll (2023M-168)
… compensation payments were not always accurate, approved or supported. District officials did not ensure pay rates were accurate or that compensation was paid in compliance with employment … totaling $28,500 because they used incorrect pay rates or incorrect hours/days worked to calculate 16 employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Downsville Fire District – Procurement and Claims Audit (2022M-130)
… whether the Downsville Fire District’s (District) Board of Fire Commissioners (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment. … and that all claims were approved prior to payment. None of the 18 purchases of goods and services tested, totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Town of Greig – Long-Term Planning (2023M-13)
… report – pdf] Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and … and capital plans or fund balance and reserve policies. As a result, the Board lacks important tools to project current … equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13