Search
Northville Public Library – Cash Disbursements (2015M-53)
… our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014. … Central School District. Budgeted appropriations for the 2014-15 fiscal year totaled $152,987. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53State Comptroller DiNapoli Releases School Audit
… spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditHoneoye Falls Lima Central School District – Access Controls (2020M-112)
… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Western Sullivan Public Library – Library Operations (2015M-156)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $702,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Groton Central School District – Cash Management (2020M-124)
… available funds for investment. Ensure available funds are invested, within legal limits, to maximize interest …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Carle Place Union Free School District – Payroll (2016M-69)
… through October 31, 2015. Background The Carle Place Union Free School District is located in the Town of North … prior to the payroll being processed. … Carle Place Union Free School District Payroll 2016M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Canastota Central School District – Payroll (2016M-56)
… General fund expenditures for the 2014-15 fiscal year totaled approximately $25.5 million. Key Finding The … with collective bargaining agreement provisions and paid $6,962 for unused vacation to the former Superintendent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Johnsburg Central School District – Payroll (2014M-174)
… officials established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. … The Board did not establish policies and procedures over payroll timekeeping. Employees did not consistently punch in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Iroquois Central School District – Financial Condition (2014M-22)
… students. Budgeted appropriations for the 2013-14 fiscal year total approximately $44 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Hudson City School District – Grant Administration (2013M-324)
… grant programs. The District expended more than $79,400 on grant-related expenditures that either were not approved, … guidelines. Ensure that all employees’ time spent on grant activities is sufficiently documented, accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Ensure that the Clerk-Treasurer’s records and reports are audited annually. Ensure all claims have proper detail …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Edmeston Central School District – School Lunch Operations (2015M-174)
… of our audit was to determine whether District officials are ensuring that meals offered to students were nutritious …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Dryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted … October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by … for the 2013-14 fiscal year. Key Findings The Board did not adopt reasonable budgets and unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Enfield – Purchasing (2016M-377)
… the procurement policy when obtaining goods and services on behalf of the Town. Ensure all payments are in compliance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Brookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Binghamton City School District – Financial Condition (2013M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Elmira Heights Central School District – Financial Condition (2014M-76)
… students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… and Springfield Gardens (LDC) under contract M050231 were for appropriate expenses. Background On April 28, 2014, the … in expenses was incurred during the contract period for work relevant to the contract objectives, and was for expenses not previously paid from another funding source. …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcBainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… is serving nutritious meals to its students and the meals are prepared economically. The District’s productivity level …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015m