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Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… confidentially to officials. Due to the COVID-19 pandemic, with the District‘s increased reliance on a remote learning … that are unnecessary. District officials generally agreed with our recommendations and indicated they would implement …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Groton Central School District – Cash Management (2020M-124)
… and manage a comprehensive investment program or comply with the District’s Board of Education’s (Board) investment … interest earnings. District officials generally agreed with our findings and recommendations and indicated they plan …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Canastota Central School District – Payroll (2016M-56)
… Madison County. The District, which operates three schools with approximately 1,500 students, is governed by an elected … paid a former employee $30,000 that was not consistent with collective bargaining agreement provisions and paid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Iroquois Central School District – Financial Condition (2014M-22)
… financial management practices for the period of July 1, 2009 through November 22, 2013. Background The … for the 2013-14 fiscal year total approximately $44 million. Key Findings The Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Hudson City School District – Grant Administration (2013M-324)
… of our audit was to evaluate internal controls over grant administration for the period July 1, 2011 through May … District officials need to improve internal controls over grant programs. The District expended more than $79,400 on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… was to review internal controls over cash disbursements for the period July 1, 2013 through October 31, 2014. … operating expenses totaled approximately $3.1 million for the 2013–14 school year. Key Findings When the … withdraws the money from the School’s bank account for disbursement to employees, the respective taxing …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mDryden Central School District – Financial Condition (2013M-396)
Dryden Central School District Financial Condition 2013M396
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Enfield – Purchasing (2016M-377)
… to Town policy. Not all vendor payments were in accordance with the contract amounts. Key Recommendations Review and … behalf of the Town. Ensure all payments are in compliance with agreed upon contract terms. … Town of Enfield Purchasing …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Brookfield Central School District – Financial Condition (2014M-48)
… and Sangerfield in Oneida County and the Town of Columbus in Chenango County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Hartford – Online Banking and Information Security (2016M-385)
Town of Hartford Online Banking and Information Security 2016M385
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Greenville Fire District – Investment Program (2023M-106)
To determine whether Greenville Fire District District officials managed a comprehensive investment program
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… report was filed. Obtain adequate written agreements with the third-party providing accounting and reporting … online banking access. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mMount Markham Central School District – Reserve Funds (2016M-73)
… Counties. The District, which operates three schools with approximately 1,055 students, is governed by an elected … the balances are necessary, reasonable and in compliance with statutory requirements. … Mount Markham Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… Nassau County. The District, which operates five schools with approximately 3,400 students, is governed by an elected … methods when procuring goods and services in accordance with GML and the District’s purchasing policy. District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Bellmore Union Free School District – Financial Condition (2016M-276)
… Nassau County. The District, which operates three schools with approximately 1,020 students, is governed by an elected … the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Madison Central School District – Procurement of Professional Services (2015M-322)
… period July 1, 2014 through July 31, 2015. Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mLocust Valley Central School District – Competitive Quotes (2016M-131)
… Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131East Bloomfield Central School District – Online Banking (2016M-14)
… in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… period July 1, 2014 through March 31, 2016. Background The Evergreen Charter School is a public school financed by local, State and federal resources that is not under the control of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorAccounts Payable Advisory No. 11
… XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Section 6.Q- Paying and Reconciling Travel Card Changes and Section 6.Q - Paying and Reconciling … help Citibank apply credit card payments properly, Vendor ID 1000009372, 1000031857, and 1000058617 have been coded so …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibank