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Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… due for cooperative services are settled in accordance with contractual provisions. BOCES does not have a policy to … Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of services. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesUniondale Union Free School District – Procurement (2016M-195)
… The Uniondale Union Free School District is located in the Town Hempstead, Nassau County. The District, which … to allow for verifying that the items and pricing on the invoices matched the contracts or cooperative bids. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Tuxedo Union Free School District – Financial Condition (2015M-360)
… in Orange County. The District, which operates two schools with approximately 470 students, is governed by an elected … were overstated and reserve fund money was commingled with other funds. The Board and District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… County. The District, which operates two schools with approximately 690 students, is governed by an elected … Establish procedures to monitor and enforce compliance with the revised purchasing regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesMiller Place Union Free School District – Check Signing (2017M-76)
… 1, 2015 through November 30, 2016. Background The Miller Place Union Free School District is located in the Town of … Miller Place Union Free School District Check Signing 2017M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Town of Wellsville – Budgeting (2021M-112)
… more transparent with how it budgets for the general and highway funds. The Board gave taxpayers the impression that … Town operations when these taxes were intended to fund highway operations. During our audit period, from 2018 … and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt budgets that more …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… complete report – pdf] Audit Objective Assess whether City of Cohoes (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 293 applicable physical … Assess whether City of Cohoes City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… determine if District officials properly awarded Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through … Clifton ParkHalfmoon Fire District No 1 Length of Service Award Program 2015M64 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… January 1, 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners … Long Lake Fire District No 1 Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Humphrey Fire District – Financial Controls (2014M-37)
… to the Board and has not filed an annual financial report with OSC since 2008. The Board does not audit the financial … Board and should complete and file the delinquent reports with OSC. The Board should conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Lansing Central School District – Financial Management (2015M-256)
… County. The District, which operates three schools with approximately 1,200 students, is governed by an elected … Ensure that the amount of unassigned fund balance complies with statutory limits and reduce the amount of surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… seven-member Board of Education, operates three schools with approximately 960 students. Budgeted appropriations for … $20.5 million. Key Findings The Board has adopted budgets with reasonable estimates and has set aside sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Village of Sagaponack – Claims Processing (2017M-124)
… documentation, and that purchases are made in accordance with Village policy. Ensure that Village employees solicit and document quotes in accordance with the Village’s procurement policy to obtain goods and …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Ulster – Town Assessor (2016M-361)
… did not file Transfer of Exempt Real Property forms with the county for four of eight properties that were sold. … of Exempt Real Property forms for the four properties with exemptions that were transferred in 2015 to recover the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Maine – Justice Court Operations (2016M-358)
… of our audit was to review the internal controls over the Justice Court’s financial activity for the period January 1, … Town of Maine is located in Broome County and maintains a Justice Court with one elected Justice. The Town is governed … Town of Maine Justice Court Operations 2016M358 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Genesee – Disbursements (2016M-433)
… nor the accountant prepared and provided the Board with monthly bank reconciliations. Key Recommendations Enter into a written agreement with the Town's bank to indicate the manner in which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Jefferson – Selected Financial Operations (2014M-332)
… the old Supervisor’s records, which is incompatible with the Clerk’s duties, and the new Supervisor therefore … compensating controls to mitigate the risks associated with the collection of water rents and disbursement of Town …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… be solicited. Ensure that BOCES has written agreements with all professional service providers detailing the types … and compensation to be paid. BOCES officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalMaine-Endwell Central School District - Leave Records (2019M-40)
… Leave earned by employees was not always in accordance with collective bargaining agreements. Key Recommendations … leave accrual system. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Green Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55