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Allegany-Limestone Central School District - Financial Management (2018M-129)
… 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/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Tuckahoe Common School District - Purchasing (2018M-228)
… with Board-approved rates. Key Findings We reviewed 10 professional service providers paid a total of $422,677 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… safeguarded for the period January 1, 2013 through July 10, 2014. Background The Shelby Volunteer Fire Company is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialState Agencies Bulletin No. 1623
… the 2018 maximum salary limit for members of ORP and VDC in Tier 6. Background In accordance with Section 415 of the Internal Revenue code, … reach the $275,000 limit. Contributions will resume in the first paycheck of the following calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1623-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedHeuvelton Central School District – Procurement (2023M-55)
… professional services and insurance coverage from 10 vendors totaling $310,212. They also did not have written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… (NYSED). When tested, the average wireless Internet download speed was 232 Mbps, and the average ethernet cable Internet download speed was 564 Mbps. The District’s contracted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
Determine whether the Lowville Academy and Central School District District used resources to ensure the Districts Internet connectivity meets the Federal Communications Commissions FCC recommended bandwidth
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetEllicottville Central School District – Purchasing (2014M-177)
… practices for the period July 1, 2012 through April 10, 2014. Background The Ellicottville Central School … for the 2013-14 fiscal year totaled approximately $10.9 million. Key Findings The District’s purchasing policy …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Franklin-Treadwell Fire District – Disbursements (2021M-16)
… The Treasurer processed 55 electronic transfers and 10 cash withdrawals totaling $856,347 without Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Camden Central School District - Claims Audit Process (2019M-124)
… auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. The claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Town of Pelham - Information Technology (2019M-77)
… officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Herricks Union Free School District – Overtime (2019M-127)
… payments could have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… and procedures for Medicaid reimbursement. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… efforts were made to obtain the best price. None of the 10 professional service providers we reviewed with payments …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesHighland Central School District – Non-Instructional Overtime (2021M-8)
… monitor overtime for non-instructional employees or review the overtime payment calculations. As a result: 20 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8South Seneca Central School District – Financial Management (2015M-255)
… management for the period July 1, 2010 through September 10, 2015. Background The South Seneca Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Johnsburg Central School District – Payroll (2014M-174)
… The Johnsburg Central School District is located in the Towns of Johnsburg, Chester and Thurman, in Warren County. The District is governed by an elected … Ensure that all employees and supervisors review and sign timecards or time sheets certifying that the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174West Seneca Central School District – Financial Condition (2014M-381)
… by an elected seven-member Board of Education, operates 10 schools with approximately 6,800 students. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… 1, 2011, to March 31, 2013. Background The Oyster Bay-East Norwich Central School District is located in the Town of … and correct any discrepancies found. … Oyster BayEast Norwich Central School District Employee Leave Accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsGreat Neck Union Free School District – Fuel (2016M-82)
… Hempstead in Nassau County. The District, which operates 10 schools with approximately 6,400 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82