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Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andTompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… Purpose of Audit The purpose of our audit was to evaluate the District’s five-year agriculture environmental management … program strategic plan and mission statement for the period January 1, 2014 through May 4, 2016. Background …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalMassapequa Water District (2014M-100)
… 2013. Background The Massapequa Water District is located in the Town of Oyster Bay in Nassau County and serves the entire incorporated village … held and take steps to ensure all insurance policies are in compliance with legal requirements. … Massapequa Water …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingSaratoga County Water Authority – Water Charges (2016M-357)
… the authority’s internal controls over water charges for the period January 1, 2015 through July 31, 2016. … water supply production and distribution facilities for the benefit of the municipal and commercial customers. … seven-member Board of Directors. Budgeted appropriations for 2016 totaled approximately $5 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… of our audit was to examine the Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 through June 30, 2015. … by a 12-member Board of Directors. Operating expenditures for the nine months ending December 31, 2014 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… purposes and were properly approved and supported. Key Findings The payments Town officials made to … was included with 16 claims totaling $52,550. Key Recommendations Ensure claims are appropriate, contain …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… appropriate and accurate employee separation payments. Key Findings BOCES officials did not always make appropriate … that total $66,169 were inappropriate or inaccurate. Key Recommendations Ensure all contract provisions are …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mVillage of Schuylerville – Procurement (2014M-228)
… 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately … by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere … Ensure that competitive bids or offers are awarded in accordance with statute. Provide guidance relating to the …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Chester Union Free School District – Information Technology (2021M-107)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Town of Wolcott – Information Technology (2020M-126)
… and Justice Court software had the necessary controls to maintain data integrity. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt IT policies and a … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Tompkins County Public Library – Financial Management (2015M-250)
… Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… residents. Budgeted appropriations for the 2014-15 fiscal year total approximately $559,000. Key Finding Claims were …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Longwood Public Library – Bank Account Management (2015M-309)
… in this report. … Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… applied for or supported. Property owners received $4,014 in 2019 Town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Gloversville Public Library – Claims Processing (2014M-81)
… through December 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton … 19,200 residents of the Gloversville Enlarged School District. The Library received its charter as a school …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… District’s financial condition. Determine if the District is seeking competition for purchases that are under the … and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsCambridge Central School District - Medicaid Reimbursements (2019M-109)
… was entitled for services provided to eligible students. Key Findings The District lacked adequate procedures to … District could have realized revenues totaling $12,502. Key Recommendations Establish procedures to ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Use the correct number of school days to calculate tuition for 85 students who attended the School less than a full …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… lacked supporting documentation to validate they were for business purposes. Fundraising activities lacked adequate … acceptable use and requires supporting documentation for purchases. The Board should establish controls for handling cash at fundraising events, create fundraising …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93