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Town of Cuyler – Town Clerk Operations (2017M-207)

… 2016 through May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population of approximately 980. The Town is governed by an elected five-member Town Board. The Town’s …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207

Town of Deerpark – Real Property Tax Collections (2017M-277)

… the Tax Collector, established adequate controls over real property tax collections for the period January 1, 2016 … Town of Deerpark Real Property Tax Collections 2017M277 …

https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277

Village of Milford – Board Oversight (2018M-25)

Village of Milford Board Oversight 2018M25

https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25

Malone Central School District – Payroll (2017M-278)

… Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278

Hartford Central School District – Cafeteria Collections (2018M-10)

… Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and Kingsbury in …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10

Elmwood Village Charter School – Building Acquisition (2017M-237)

… of our audit was to determine whether the Board and School officials adequately and appropriately acquired a … in the most cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. Background The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237

Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)

… through August 17, 2017. Background The Town of Neversink is located in Sullivan County and has a population of approximately 3,600. The District is governed by an elected five-member Town Board. Combined …

https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260

Clinton Central School District – Payroll (2017M-252)

… Purpose of Audit The purpose of our audit was to determine whether employee salaries and wages were … located in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, Westmoreland and Whitestown, in Oneida County. … hours worked and did not preapprove in writing overtime to be worked. Key Recommendation Ensure the Head Custodian …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252

Cortland Enlarged City School District – Fund Balance (2017M-65)

Cortland Enlarged City School District Fund Balance 2017M65

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65

Bethlehem Central School District – Credit Cards (2017M-41)

… Purpose of Audit The purpose of our audit was to determine if District credit card claims were adequately … directly withdraws monthly payments from the District bank account without the Treasurer’s authorization. Key … should not allow third-party vendors to directly debit funds from District bank accounts. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41

Hilton Central School District – Payroll and Leave Accruals (2016M-220)

… totaled approximately $76.9 million. Key Findings Time sheets were modified without employee recertification. Leave … Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. … independent reviews of leave time accruals and time sheets to ensure the records agree and investigate any …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220

Herkimer Central School District – Financial Condition (2016M-68)

… manage fund balance. The Board does not have a long-term plan in place but has hired a consultant to assist with … needs. Develop and implement a multiyear financial plan. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68

Harborfields Central School District – Claims Processing (2016M-38)

… The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The District, … invoices against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that funds are only …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38

East Moriches Union Free School District – Claims Processing (2016M-273)

… The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273

Brocton Central School District – Purchasing (2015M-305)

… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … District officials did not always use competitive methods to procure goods and services that fell under bidding …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305

Berkshire Union Free School District – Financial Condition (2015M-310)

… July 1, 2011 through August 12, 2015. Background The Berkshire Union Free School District is a special act school district located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. … Berkshire Union Free School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310

Little Flower Union Free School District – Tuition (2015M-233)

… period July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act … Little Flower Union Free School District Tuition 2015M233 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233

Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)

… to examine the District’s financial management practices for the period July 1, 2013 through May 12, 2015. Background … The Kenmore-Town of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The … operates 12 schools with approximately 7,180 students, is governed by an elected five-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-management