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City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… was to evaluate the City’s management of Police Department work schedules and pay rates and Fire Department work hours and time and attendance records for the period … approximately $23.4 million. Key Findings The current work schedule for patrol officers results in the officers …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Sewanhaka Central High School District – Student Fees (2016M-296)
… and distribute written procedures for the collection, recording and deposit of student fees and for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Royalton-Hartland Central School District – Financial Condition (2015M-275)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through September 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.9 … officials consistently budgeted in the general fund for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Schuylerville Central School District – Fund Balance (2016M-113)
… 2015. Background The Schuylerville Central School District is located in eastern Saratoga County. The District, which … operates three schools with approximately 1,700 students, is governed by an elected seven-member Board of Education. … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113West Islip Union Free School District – Payroll (2016M-78)
… 2015. Background The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The … operates seven schools with approximately 4,600 students, is governed by an elected seven-member Board of Education. … not control all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78North Collins Central School District – Financial Management (2016M-189)
… July 1, 2012 through February 9, 2016. Background The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in … North Collins Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over fuel used for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… July 1, 2013 through September 30, 2015. Background The Van Hornesville-Owen D. Young Central School District is … Van HornesvilleOwen D Young Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionPUC Achieve Charter School – Board Oversight (2016M-316)
… through March 30, 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by local, State and federal resources that is not under the control of the local school board. The School, which is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Pembroke Central School District – Financial Management (2016M-31)
… review the District’s management of financial activities for the period July 1, 2012 through December 4, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … restricted, and District officials consistently budgeted for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… April 30, 2016. Background The Patchogue-Medford Union Free School District is located in the Town of Brookhaven, … PatchogueMedford Union Free School District Leave Accruals 2016M236 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Hannibal Central School District – Financial Condition (2017M-23)
Hannibal Central School District Financial Condition 2017M23
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Minisink Valley Central School District – Financial Condition (2016M-26)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $94 million. Key Findings Because … exceeded the statutory maximum of 4 percent of the ensuing year’s budget. District officials did not develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Dansville Central School District – Separation Payments (2016M-102)
Dansville Central School District Separation Payments 2016M102
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… November 20, 2013. Background The Orchard Park Central School District is located in Erie County and is governed by … verify that all non-original equipment manufacturer (OEM) school bus options were consistent with State contract pricing for the 16 school buses they purchased in 2012-13 and 2013-14. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesVillage of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Cortland Enlarged City School District - Budget Review (B4-15-12)
… the 2015-16 fiscal year. Background The Cortland Enlarged City School District, located in Cortland County, has a … Cortland Enlarged City School District Budget Review B41512 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the … The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, … operates two schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. …
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)
… 2014. Background The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West … Hornellsville within Steuben County. The District, which is governed by an elected five-member Board of Education, … District officials did not designate an administrator who is independent of the financial recordkeeping system. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and