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City of Lockport – Cash Flow (2014M-195)
… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Tonawanda City School District – Financial Management (2016M-370)
… that realistically reflect the District’s operating needs and use surplus funds as a financing source for funding …
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 processing and … that the claims auditor received the necessary training to carry out the claims audit policy. A count of all stored …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andPearl River Union Free School District – Competitive Procurement (2015M-363)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … million. Key Findings Written procedures were not in place to monitor and enforce compliance with the District’s … procurement policy when purchases were not subject to competitive bidding requirements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Oriskany Central School District – Procurement (2017M-87)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract and the projected … Key Finding The energy performance contract is projected to achieve the guaranteed energy cost savings of $4.1 million …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceSouth Seneca Central School District – Financial Management (2015M-255)
… District is located in the Towns of Ovid, Lodi, Romulus and Covert in Seneca County and the Town of Hector in Schuyler County. The District, … District has not developed a plan to determine appropriate and necessary reserve fund balance levels or defined its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… benefit payments to county jail inmates in a timely manner for the period January 1, 2013 through May 19, 2014. … Individuals who are incarcerated in jails are not eligible for UI benefits. NYSDOL has the responsibility for monitoring jail inmates’ eligibility for UI benefits. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countySouth Lewis Central School District – Financial Condition (2016M-83)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … has not adopted a multiyear capital or operations plan to outline the use of surplus fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Rye City School District – Payroll and Leave Accruals (2016M-169)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the District properly accounted for leave … ensured the employees had enough accruals prior to approving leave requests. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Saratoga Springs City School District – Fund Balance (2016M-99)
… period July 1, 2012 through June 30, 2015. Background The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Worcester Central School District - Fund Balance Management (2022M-75)
… limit in each of the last five fiscal years by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… or rationale for assigning them. Review fuel usage to monitor and identify unusual usage. Key Recommendations Establish policies to ensure that Town vehicle inventory records are accurate …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Milford Central School District – Fund Balance Management (2022M-94)
… to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… report - pdf] Audit Objective Determine whether the West Colesville Volunteer Fire Company, Inc. (Company) Board … to initiate corrective action. … Determine whether the West Colesville Volunteer Fire Company Inc Company Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightWeedsport Central School District – Payroll (2021M-179)
… complete report - pdf] Audit Objective Determine whether the compensation paid to Weedsport Central School District (District) … documentation. Key Findings Certain compensation paid to District administrators and business office personnel was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Coeymans Hollow Fire District – Board Oversight (2021M-211)
… (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and … Hollow Volunteer Fire Corporation (Company) was adequate in addressing what periodic financial reports the Company had …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Westbury Water District – Purchasing (2015M-261)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through March 31, 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides … into written agreements or approve detailed resolutions for all individuals and firms that provide professional …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Carle Place Union Free School District – Network User Account Controls (2022M-121)
… granting, verifying, changing and disabling network user account access. Key Recommendations Establish written … granting, verifying, changing and disabling network user account access. Disable network user accounts that are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controls