Search
Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has … savings measures and revenue enhancements for the school food service fund. Segregate duties of the staff involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaCandor Central School District – School Lunch Operations (2015M-173)
… to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the … $469,170. Key Findings The District is serving nutritious meals to its students, but the meals cost more to prepare than the revenue generated by sales. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Town of Covington – Tax Collection Remittance (P1-24-24)
… and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… operating surpluses and did not use appropriated fund balance. The District has accumulated unrestricted fund balance that exceeds the statutory limit. Key … estimates of revenues and appropriations, taking into account historical trends and all available information. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionNorth Salem Central School District – Time and Attendance (2016M-209)
… in the Town of North Salem and portions of the Town of Somers in Westchester County and portions of the Towns of … in Putnam County. The District, which operates two schools with approximately 1,160 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Legal and Regulatory Authority To Do Business
… Attorney General Professional or Occupational Licenses and Insurance NYS Department of Education – Charter Schools NYS … NYS Workers’ Compensation Board Workers’ Compensation Insurance and Disability Benefits Coverage …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessCato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Purpose of Audit The purpose of our audit was to review the process and procedures to … Central School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesDownsville Central School District – Fund Balance (2016M-79)
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-79Greater Amsterdam School District – Financial Condition (2016M-110)
… portions of the Towns of Duanesburg and Glenville in Schenectady County; and a portion of the Town of Charlton in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Town 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)
… manner. In addition, the Clerk did not prepare monthly bank reconciliations and accountability analyses by preparing … a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, there was an … within the required time frames. Prepare monthly bank reconciliations and accountability analyses, whereby …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Lake Luzerne – Payroll (2022M-98)
… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor … time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out of $47,192 overtime payments reviewed. Did not always pay wages at Board-approved rates, resulting in $13,650 annual …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Brighton Central School District – Procurement (2022M-205)
… take corrective action. Appendix B includes our comments on issues raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… clerk, were paid more than $95,300 in longevity retirement incentives that were not Board-approved. Eight employees, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsBrighton 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-116Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70City of Dunkirk – Billing Enforcement (2020M-117)
… report - pdf ] Audit Objective Determine whether City of Dunkirk (City) officials properly enforced and monitored … Determine whether City of Dunkirk City officials properly enforced and monitored …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Town of Mount Pleasant – Financial Condition (2013M-303)
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-303Town of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2012 to November 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362West Seneca Central School District - Community Education (2019M-241)
… oversight to help ensure that community education program fees were properly accounted for. Key Findings District … the District did not initially receive more than $5,500 in fees recorded as collected but not remitted by a vendor in … and procedures are in place for reconciling program fees, overseeing third-party vendors and for collecting …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241