Search
Hendrick Hudson Central School District – Financial Condition (2013M-241)
… audit was to examine the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The Hendrick Hudson Central School … Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately limited and monitored for the period July 1, 2014 through December …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessWest Seneca Central School District – Financial Condition (2014M-381)
… unexpended surplus funds, within the legal limit, so that cash is available to fund unexpected expenditures or revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381East Bloomfield Central School District – Online Banking (2016M-14)
… of Audit The purpose of our audit was to determine if online banking transactions were safeguarded for the period … District officials did not develop written procedures for online banking activities. A separate computer has not been dedicated for online banking. The bank has not provided the District with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Hauppauge Union Free School District – Overtime (2016M-70)
… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… Audit The purpose of our audit was to examine the school lunch fund’s financial condition for the period July 1, 2014 … Board of Education. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $269,000. Key … standards. Without general fund subsidies, the school lunch fund’s operating deficits would average about $70,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionGreat Neck Union Free School District – Fuel (2016M-82)
… 1, 2014 through October 31, 2015. Background The Great Neck Union Free School District is located in the Town of … Great Neck Union Free School District Fuel 2016M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82City of Cohoes – Purchasing (2014M-192)
… is governed by the City Council which comprises an elected Mayor and six elected councilpersons. Budgeted appropriations … procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192South 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-83South Seneca Central School District – Financial Management (2015M-255)
… 1, 2010 through September 10, 2015. Background The South Seneca Central School District is located in the Towns of Ovid, Lodi, Romulus and Covert in Seneca County and the Town of Hector in Schuyler County. The … South Seneca Central School District Financial Management 2015M255 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255City of Geneva – Financial Management (2015M-105)
… The Common Council is the legislative and governing body. Budgeted appropriations for 2015 total approximately …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105City of Albany – Payroll (2015M-110)
… Background The City of Albany is located in Albany County and has a population of approximately 99,000. The City is … not working their scheduled time by leaving before the end of their work day. Key Recommendations Ensure that all … departments. Ensure that DGS employees work their required weekly hours in accordance with their collective bargaining …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… of nine component school districts. Governed by a nine-member Board of Education elected by the boards of the … the life of the contract and an additional $204,000 as a result of savings achieved during the four year construction period that were not included in the original contract. We project …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceRondout Valley Central School District – Financial Management (2015M-296)
… audit was to examine the District’s financial management for the period July 1, 2012 through July 27, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $60.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Saratoga Springs City School District – Fund Balance (2016M-99)
… of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga County. The District, which operates eight …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Rye City School District – Payroll and Leave Accruals (2016M-169)
… our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the District properly … year totaled approximately $82.8 million. Key Findings The payroll clerk did not always manually enter the correct rates … Key Recommendations Ensure that entries made by the payroll clerk are reviewed for accuracy. Prepare written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Village of Argyle – Water Billing and Collections (2023M-148)
… report – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings Officials did … Determine whether the Village of Argyle Village Board Board provided adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… accurately billed and collected resident district tuition for the sample of 50 students we reviewed. They also …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsChautauqua Lake Central School District – Procurement (2024M-3)
… District (District) officials procured fuel in compliance with the District’s procurement policies. Key Findings … District officials did not procure fuel in compliance with the District’s policies. When District officials deviate … before authorizing payment. District officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3