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Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were … Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesTown of Glen - Water and Sewer Operations (2023M-167)
… report – pdf] Audit Objective Determine whether the Town of Glen (Town) officials properly managed water and sewer … water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate … records and sewer revenue was overstated by $152,023 as of December 31, 2022. Key Recommendations Ensure the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… checks were performed and officials did not follow up with the employees to confirm the checks were conducted. … to District policies. District officials generally agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimePembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… for and appropriately used extra-classroom activity (ECA) funds. Key Findings District officials did not properly account for all ECA funds and, because some funds were held for substantial … and processed. As such, we could not determine whether all ECA funds were properly used. For example: One club advisor …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Ticonderoga Central School District – Financial Condition (2013M-154)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period of July 1, 2010, through … remaining in reserves, and an unexpended surplus fund balance of $384,362. To meet short-term cash flow needs, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Schroon Lake Central School District – Financial Condition (2014M-145)
… The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Chittenango Central School District – Financial Management (2016M-294)
… Onondaga County. The District, which operates four schools with approximately 1,920 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. Return money improperly residing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… our audit was to review the District’s financial condition for the period July 1, 2012 through June 30, 2016. Background … UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $142.8 … the District overestimated expenditures by $21.3 million for the 2012-13 through 2014-15 fiscal years, most of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mBatavia City School District – Financial Condition (2016M-160)
… Genesee County. The District, which operates four schools with approximately 2,300 students, is governed by an elected … to other reserves established and maintained in compliance with statutory directives. Return cash improperly retained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Purpose of Audit The purpose of our audit was to review internal controls over information … and user access and to review potential conflicts of interest for the period July 1, 2014 through February 29, … School District Portable Electronic Devices and Conflict of Interest 2016M285 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictLyncourt Union Free School District – Financial Condition (2016M-62)
Lyncourt Union Free School District Financial Condition 2016M62
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Copenhagen Central School District – Financial Condition (2016M-142)
… Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Oakfield-Alabama Central School District – Budgeting (2016M-172)
… 1, 2011 through April 4, 2016. Background The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Brentwood Union Free School District – Information Technology (2023M-83)
… monitoring network user accounts, providing network users with information technology (IT) security awareness training … IT contingency plan. District officials generally agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… complete report – pdf] Audit Objective Determine whether Brighter Choice Charter School for Girls (School) Board of … audit charter school brighter choice …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72West Webster Fire District – Financial Management (2023M-23)
… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire … audit west webster fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… officials: Continued using an energy service company (supplier) after contract expiration, resulting in BOCES … (kWh) rate than if it had contracted with the supplier awarded the new bid through a competitive process or …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andTown of Crawford – Town Clerk (2021M-82)
… to third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in … of the Clerk’s records. Town officials generally agreed with our findings and indicated they have begun to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Key Recommendations Reduce surplus fund balance to comply with the statutory limit. Ensure the NYSLRS reserve fund is … payments as required. District officials generally agreed with our recommendations and indicated they would take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… maintained appropriate information technology (IT) asset inventory records and established adequate controls … District officials did not maintain appropriate IT asset inventory records or establish adequate IT controls … officials maintained appropriate information technology IT asset inventory records and established adequate controls …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets