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Annual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditNaples Central School District – Online Banking (2015M-143)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June … have established adequate online banking internal controls to ensure sufficient protection of the District’s assets and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20.15 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Cooperative Educational Services maintains a main campus in the Village of Spencerport, Monroe County, and satellite … applications installed on the BOCES’ computers were not business-related or academic-related, which is inconsistent …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mCaledonia-Mumford Central School District – Online Banking (2016M-227)
… District’s online banking transactions were safeguarded for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $17.1 … bank. The District did not dedicate a separate computer for online transactions to limit access to online bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Henry Johnson Charter School – Financial Operations (2014M-214)
… Recommendations Ensure that contracts with the Foundation are signed prior to the start of the contract period and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Village of Silver Creek – Capital Projects (2017M-31)
… 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a population of approximately … water capital project change orders, which resulted in the project’s budget being overspent by $179,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Village of Pelham – Information Technology (2016M-410)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through August 11, 2016. Background The Village of Pelham is located in the Town of Pelham in Westchester …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Elmira City School District – Financial Condition (2014M-348)
… July 1, 2011 through September 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Key Findings The bookkeeper, who maintains the accounting records for several other municipalities, told us that it is … to dedicate time to update the prior years’ accounting records. The Supervisor did not provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate … Background The Eldred Central School District is located in four towns in Orange and Sullivan Counties. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… and implement a comprehensive computer use policy, which should be provided to all personnel, and a breach …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… measured and that adequate fuel inventory records are maintained. … Commack Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryCandor Central School District – School Lunch Operations (2015M-173)
Candor Central School District School Lunch Operations 2015M173
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… Purpose of Audit The purpose of our audit was to determine whether certain Service Center field employees … personnel monitor the work performed by IT vendors to ensure that the work meets contractual requirements and provides a benefit to the District and taxpayers. … Buffalo City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the local school board in the city of Albany, Albany County. The School’s current … in November 2009, and oversight of operations is provided by a five-member Board of Trustees. Operating expenditures …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… our audit was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Mentz – Board Oversight (2016M-403)
… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Village of Malverne – Procurement (2017M-16)
Village of Malverne Procurement 2017M16
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16