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Hoosic Valley Central School District – Financial Management (2014M-6)
… The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for the period of July 1, 2011 through June 30, 2013. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialCandor Central School District – School Lunch Operations (2015M-173)
… are ensuring that meals offered to students are nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through … School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in Tioga County and in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… District (District) officials ensured separation payments and leave accruals were accurate, supported and approved. Key … and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal counsel to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsGreater Amsterdam School District – Financial Condition (2016M-110)
… 1, 2012 through December 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns of Florida and Mohawk in … Greater Amsterdam School District Financial Condition 2016M110 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through September 30, 2015. … the Town of Minden in Montgomery County and the Town of Springfield in Otsego County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionDownsville Central School District – Fund Balance (2016M-79)
… The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school … three years. The District overestimated appropriations in the adopted budgets over the past three years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79North Salem Central School District – Time and Attendance (2016M-209)
North Salem Central School District Time and Attendance 2016M209
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Town of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000: Actual …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… result, there was an increased risk that collections could have been lost or stolen. In addition, money not remitted in … cash. Town officials agreed with our findings and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash … Central School District is located in four towns in Orange and Sullivan Counties. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaBrighton Central School District – Procurement (2022M-205)
… [read complete report – pdf] Audit Objective Determine whether Brighton Central … District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in accordance … statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Lake Luzerne – Payroll (2022M-98)
… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor … did not ensure payroll payments were accurate or in accordance with Town policies. Town officials: Did not … the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to hourly …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98City of Dunkirk – Billing Enforcement (2020M-117)
… have been charged. If City officials had implemented shut-off procedures in accordance with the Code, the City could …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Brighton Memorial Library – Board Oversight (2015M-116)
Brighton Memorial Library Board Oversight 2015M116
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s financial … The purpose of our audit was to review the processes and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… internal controls over the Town’s cash receipts for the period January 1, 2013 through July 31, 2014. Background The … internal controls over the Towns cash receipts for the period January 1 2013 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Town of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303West Seneca Central School District - Community Education (2019M-241)
… the District did not initially receive more than $5,500 in fees recorded as collected but not remitted by a vendor in January 2019. In January 2020, the vendor reimbursed the District for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Village of Waterford – Board Oversight (2022M-70)
… the Board did not: Establish compensating controls to address the lack of segregation of the Treasurer’s duties. … were properly prepared, retained and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit at the next regular Board …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70