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Medina Central School District – Reserve Funds (2014M-155)
… practices for the period July 1, 2008 through March 25, 2014. Background The Medina Central School District is … realistic revenue and expenditure estimates for the annual budget and monitor financial activity to ensure that operations closely mirror the budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Town of Barker – Justice Court Operations (2016M-422)
… is governed by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court … Town of Barker Justice Court Operations 2016M422 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Town of Bainbridge – Financial Management (2016M-332)
… 1, 2015 through July 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has … Town of Bainbridge Financial Management 2016M332 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Dryden 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 DeKalb – Financial Management (2016M-427)
… a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted appropriations … review Town accounting records that are maintained by its accounting firm. The Town has accumulated excessive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Newfane – Supervisor's Financial Records (2017M-7)
… of our audit was to review the Supervisor's financial records and reports for the period January 1, 2015 through … and the Town's CPA firm to maintain the Town's accounting records and perform the Town's financial reporting without … secretary's and the CPA's work to ensure that accounting records are timely, complete and accurate. Provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in … The purpose of our review was to assess the Town of Otselics Towns progress as of May 2024 in implementing our …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fContract Submission System (CSS)
… New York State authorities must use the Contract Submission System (CSS) to securely submit contracts and contract amendments for prior approval or filing (as required … New York State authorities must use the Contract Submission System CSS to securely submit contracts …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssGenesee County – Court and Trust Funds (2014M-322)
… Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Findings The County Clerk did … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Tonawanda City School District – Financial Management (2016M-370)
… schools with approximately 1,720 students, is governed by an elected seven-member Board of Education. Budgeted … appropriations, which exceeded the statutory limit by 5 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… Purpose of Audit The purpose of our audit was to evaluate District controls over claims … Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andNewfane Central School District – Financial Condition (2015M-307)
… Background The Newfane Central School District is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates four schools … year total approximately $33.6 million. Key Findings During fiscal years 2011-12 through 2014-15, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Oriskany Central School District – Procurement (2017M-87)
… 73 invoices totaling $105,728 requiring quotes and found 64 invoices totaling $44,956 in which no quotes were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Locust 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Carle Place Union Free School District – Payroll (2016M-69)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over payroll for … Key Finding Although the payroll clerk performs procedures to double check her own work, the review process should … involve someone independently reviewing payroll prior to processing. Key Recommendation District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… specifications are written to encourage competition from multiple vendors. …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… is entered correctly in the system, including entry and exit dates used for billing. Credit back money due to school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Charter School is a public school financed by local, State and federal resources that is not under the control of the … Findings School officials allowed employees to be hired and have contact with students prior to receiving fingerprint clearances and allowed independent contractors to have contact with …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorIslip Union Free School District – Financial Condition (2013M-213)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … and that the District had adequate unexpended surplus funds to support planned deficits for the 2010-11 and 2011–12 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213