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Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claim payments for the period July 1, … school districts. The BOCES, which delivers services to approximately 1,200 students, is governed by a 12-member … paid even though tuition was not reimbursable according to the collective bargaining agreement (CBA). Not all claims …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… and fines for the period January 1, 2012 through September 26, 2013. Background The City of Mount Vernon is located in …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Prattsburgh Central School District – Tax Collection (2016M-122)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the District’s tax collection for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Shenendehowa Central School District – Claims Processing (2016M-137)
Shenendehowa Central School District Claims Processing 2016M137
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Valley Stream Central High School District – Payroll (2016M-19)
… The purpose of our audit was to review the District’s payroll transactions for the period July 1, 2014 through … this audit. … Valley Stream Central High School District Payroll 2016M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… environmental management program strategic plan and mission statement for the period January 1, 2014 through May 4, 2016. Background The Tompkins County Soil and Water Conservation District provides services and fund projects related to the conservation of soil and …
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)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately provided individual life insurance policies to District employees for the period January 1 through … 2013. Background The Massapequa Water District is located in the Town of Oyster Bay in Nassau County and serves the …
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)
… Determine whether the Belleville-Henderson Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingTown of Wolcott – Information Technology (2020M-126)
… Determine whether the Town Board (Board) ensured the Town of Wolcott’s (Town) information technology (IT) assets were … the financial software, Town Clerk’s software and Justice Court software had the necessary controls to maintain data … … Determine whether the Town Board Board ensured the Town of Wolcotts Town information technology IT assets were …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… relevant provisions of the New York State Public Housing Law and regulations prescribed by the Federal Department of …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Gloversville Public Library – Claims Processing (2014M-81)
… 19,200 residents of the Gloversville Enlarged School District. The Library received its charter as a school district public library from the State Board of …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… 21, 2014. Background The Town of Stony Point is located in Rockland County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Red Creek Central School District – Financial Management (2020M-75)
… adequately managed the District’s financial condition. Key Findings Actions taken by the Board and District … Board did not adopt multiyear financial and capital plans. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Town of Warrensburg - Procurement (2014M-96)
… of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. … The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and is governed by an elected five-member Board. Budgeted appropriations for 2013 totaled approximately $3.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Randolph Central School District - Financial Management (2019M-232)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Copenhagen Central School District - Procurement (2019M-238)
… whether District officials sought competition for the purchase of goods and services not subject to competitive bidding. Key … did not seek competition for services from five of the six professional service providers reviewed. These …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer … her bank account or identify errors such as duplicate tax payments received from taxpayers. Report or remit fees in …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Town of Richford - Town Clerk/Tax Collector (2019M-236)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town of Westerlo - Information Technology (2020M-33)
… to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control weaknesses … IT resources. Implement strong access controls, in part, by disabling unnecessary user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Town of Erin– Inappropriate Highway Purchases (2014M-16)
… of our audit was to review Highway Department purchases for appropriateness for the period January 1, 2007 through September 10, 2013. Background The Town of Erin is located in Chemung County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16