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Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)

… support documentation. Key Recommendations Consult with legal counsel concerning options available for addressing … and procedures for monitoring out-of-district tuition billing. District officials agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73

South Mountain Hickory Common School District – Financial Management (2022M-49)

… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) … Determine whether the South Mountain Hickory Common School District District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022m

Camden Central School District - Claims Audit Process (2019M-124)

… the audit period and found they were generally supported by adequate documentation and for proper purposes. However, … claims for scholarship payments are audited and approved by the claims auditor before they are paid. Ensure the claims …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124

Bemus Point Central School District - Financial Management (2019M-216)

… Key Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and … of 2019-20 appropriations, exceeding the statutory limit by approximately $74,000. Key Recommendations Adopt budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216

Genesee County – Court and Trust Funds (2014M-322)

… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2011 …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322

Dutchess County – Court and Trust Funds (2014M-293)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293

City of Albany – Payroll (2015M-110)

… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for the period January 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a population of approximately 99,000. The City is governed by an elected 16-member Common Council. …

https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110

Rye City School District – Payroll and Leave Accruals (2016M-169)

… Rye City School District Payroll and Leave Accruals 2016M169 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169

Rondout Valley Central School District – Financial Management (2015M-296)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster County. The District, which operates five schools with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296

Newfane 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 … annually appropriated.an average of $2.8 million more in fund balance than was actually needed to fund operations. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307

Tonawanda City School District – Financial Management (2016M-370)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Tonawanda City School District is located in Erie County. The District, which operates five schools with … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370

Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)

… Key Findings Not all claims contained the required quotes, bids, or contracts. The Board did not ensure that the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-and

Oriskany Central School District – Procurement (2017M-87)

Oriskany Central School District Procurement 2017M87

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87

Locust Valley Central School District – Competitive Quotes (2016M-131)

… of our audit was to examine the District’s practices and procedures related to the purchase of goods and services for the period July 1, 2014 through December 31, … enforce the purchasing policy’s requirements for obtaining and documenting verbal and written quotes prior to purchasing …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131

Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)

… complete report - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing … Determine whether the Purchasing Agent ensured that goods and services were …

https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-services

Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)

… and the related reconciliations and canceled check images. The Board did not complete, or contract with an … and the related reconciliations and canceled check images. Ensure that the Treasurer’s financial records are …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operations

Plymouth Volunteer Fire Department – Missing Funds (2014M-50)

Plymouth Volunteer Fire Department Missing Funds 2014M50

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50

Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)

… Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 through … recreation facilities. The Agency, which was established in 1974, is located in the Town of Islip and is governed by a …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-over