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Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… orders, and none of these purchases were documented as an emergency situation. Key Recommendations Ensure that budget … orders to exceptional situations, such as a documented emergency situation. …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andManhasset Union Free School District – Separation Payments (2016M-150)
… payouts. Direct District Counsel to review retirement incentive overpayments identified in this report and seek …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150NYS Travel Information
… Resources for agencies supervisors and employees related to …
https://www.osc.ny.gov/state-agencies/travelTown of Sanford – Claims Audit Process (2021M-189)
… officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Cobleskill – Budgeting (2023M-138)
… report – pdf] Audit Objective Determine whether the Town of Cobleskill (Town) Town Board (Board) developed … Determine whether the Town of Cobleskill Town Town Board Board developed realistic budgets …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Lake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Columbia County – Payroll (2014M-121)
… October 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately … that all employees complete and certify their hours worked on a time record. Payroll duties were not properly … that all employees complete and certify their hours worked on a time record reviewed by supervisors or department heads. …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Florida Union Free School District – Information Technology (2017M-146)
… through June 9, 2017. Background The Florida Union Free School District is located in the Towns of Goshen and Warwick … Florida Union Free School District Information Technology 2017M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… December 31, 2016. Background The Center Moriches Union Free School District is located in the Town of Brookhaven, … Center Moriches Union Free School District Medicaid Reimbursements 2017M174 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mQuogue Union Free School District – Financial Condition Management (2017M-196)
… in Suffolk County. The District, which is governed by a Board of Education, has approximately 110 students. … appropriations, and has exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. … and adopting budgets that overestimated appropriations by an average of about $874,000 (13 percent) from 2012-13 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… through June 30, 2017. Background The Saranac Lake Central School District is located in Franklin, Essex and Clinton … Saranac Lake Central School District Financial Management and ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraWestern New York Maritime Charter School – Financial Operations (2015M-124)
… March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of Buffalo, is a … Western New York Maritime Charter School Financial Operations 2015M124 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Downsville Central School District – Fund Balance (2016M-79)
… January 12, 2016. Background The Downsville Central School District is located in the Towns of Andes, Colchester, … Downsville Central School District Fund Balance 2016M79 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Cohoes City School District – Budgeting (2016M-111)
Cohoes City School District Budgeting 2016M111
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Niagara Falls City School District – Fuel Accountability (2015M-178)
… Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period July 1, 2013 through … contracts do not include provisions which allow contractors to use fuel purchased by the District for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Naples Central School District – Online Banking (2015M-143)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to … 16, 2015. Background The Naples Central School District is located in the Towns of Bristol, Canadice, Canandaigua, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Town of Stockport – Disbursements (2013M-216)
… five checks. These five unaccounted for checks were not listed on any abstracts and were not paid. However, they were … check numbers are accounted for, and all checks issued are listed on abstracts and approved by the Board. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… of our audit was to determine whether certain Service Center field employees and an IT vendor were adequately … 1, 2011 through August 15, 2014. Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerVillage of Clinton – Financial Management (2014M-316)
… to bank balances monthly and establish and maintain receivable control accounts for real property taxes and water and sewer rents. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Orange – Budget Review (B20-2-14)
… projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town of … projections in the Towns adopted budget for the 2021 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14