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Moravia Central School District - Fuel Inventory (2019M-183)
… fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyGreenport Union Free School District - Bank Reconciliations (2019M-161)
… [read complete report - pdf] Audit Objective Determine whether the Treasurer prepared … bank reconciliations within 30 days and post correcting journal entries each month. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Broadalbin Youth Commission - Financial Operations (2018M-19)
Broadalbin Youth Commission Financial Operations 2018M19
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Town of East Otto - Information Technology (2018M-156)
… not: Adopted an acceptable use policy; we found evidence of personal use on four of the six computers examined. Adopted a disaster recovery … Town of East Otto Information Technology 2018M156 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Norwich City School District - Safe and Supportive Educational Environment (2018M-199)
… Disruptive Incident Reporting System and Dignity for All Students Act incidents and found that District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentVillage of Trumansburg - Ambulance Fund Accountability (2018M-168)
… whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the ambulance fund … of the ambulance fund. Research unidentified funds, collect any amounts owed by municipalities and … whether Village officials properly accounted for ambulance funds …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… for payment. Department officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andWest Valley Central School District - Financial Management (2018M-7)
… not adequately address funding levels which has resulted in reserves being overfunded and not being used. Key … reserve funds to reasonable levels and use the money in the debt reserve to pay the related debt. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7City of Norwich - Capital Planning (2019M-88)
… Determine whether City officials are properly planning for capital needs. Key Findings Officials did not develop a capital plan or accurate and complete inventories of vehicles … and equipment. The City has approximately $1.8 million in capital needs that will impact its financial condition. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… 2019, the District had six Board members and one vacant seat. 2 The School Business Executive is a Greater Southern …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Oneonta City School District – Payroll (2017M-202)
… Town of Oneonta and portions of the Towns of Laurens, Milford, Maryland and Davenport in Otsego and Delaware …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… through December 31, 2015. Background The Franklin Central School District is located in six towns of Delaware and Otsego Counties. The District, which operates one school with approximately 260 students, is governed by an … Franklin Central School District Health Insurance Cost Savings 2016M50 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Lake Pleasant Central School District – Payroll (2016M-8)
… July 1, 2014 through September 30, 2015. Background The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton … Lake Pleasant Central School District Payroll 2016M8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… of 15 component school districts in Hamilton, Fulton and Montgomery Counties. BOCES, which delivers approximately 100 educational and administrative services to its 15 component school districts and their 15,600 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mBeaver River Central School District – Payroll (2016M-247)
… 1, 2014 through February 29, 2016. Background The Beaver River Central School District is located in the Towns of … Beaver River Central School District Payroll 2016M247 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Oneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through July 31, … designed and operating effectively to ensure that tenant rents were properly billed, recorded and deposited. … Oneida Housing Authority Tenant Rents 2014M306 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306South Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the … The South Orangetown Central School District is located in the Town of Orangetown in Rockland County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104