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Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Mexico Academy Central School District – Procurement (2023M-75)
… therapy, advising and architectural services from seven vendors totaling $640,880 out of the eight vendors reviewed totaling $661,880. Obtain written quotes for the purchase of like-kind items from three vendors totaling $17,762 and did not maintain documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. Background The Apalachin Fire District … The Treasurer submitted monthly financial reports to the Board and has filed the required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Orleans County – Court and Trust Funds (2014M-043)
… safeguard these funds. Key Findings The records maintained by the County Clerk and Surrogate’s Court were generally … and trust funds to the State Comptroller as prescribed by statute. We identified four actions totaling $9,663 which …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043City of Oswego – Community Development (2015M-108)
… October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of approximately … become delinquent. The Department does not have a process in place to determine when it is appropriate to write off …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Stamford Central School District – Fund Balances (2016M-106)
… July 1, 2014 through January 20, 2016. Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware … Stamford Central School District Fund Balances 2016M106 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Columbia County – Court and Trust Funds (2014M-353)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 through … change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance procedures to … all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceUnion-Endicott Central School District – Financial Management (2016M-100)
UnionEndicott Central School District Financial Management 2016M100
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Sewanhaka Central High School District – Student Fees (2016M-296)
… approximately $178.8 million. Key Findings The Board does not have a policy on cash receipts. None of the finance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Randolph Academy Union Free School District – Financial Management (2015M-248)
… July 1, 2009 through September 25, 2015. Background The Randolph Academy Union Free School District is a special act … by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in … Randolph Academy Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mWhitesville Central School District – Financial Management (2016M-313)
… to finance operations. As of June 30, 2015, the District’s unrestricted fund balance totaled more than $1.3 million and … use of fund balance are accurate and reasonable. Maintain unrestricted fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… have not developed written procedures documenting the type of records to be maintained or guidelines for using, … Develop and implement written policies documenting the type of leave records to be maintained and procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Hammond Central School District – Payroll (2016M-398)
… Background The Hammond Central School District is located in the Towns of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in Jefferson County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing procedures and fund balance management for the period July 1, 2014 … does not directly supervise the application of her signature on checks. Certain reserves had significant …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Village of Unadilla – Procurement (2022M-182)
… $469,283, Village officials did not seek competition for 18 purchases totaling $440,056. By not seeking … obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not sought … $57,898 which were subject to the procurement policy. Insurance coverage and professional services totaling …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… individuals using them have direct access to a school’s bank account and unauthorized use may not be readily … purchases had evidence of pre-approval by the Executive Director or the Board Treasurer as required by the School’s … debit card purchases are not pre-approved or supported, it could result in inappropriate or fraudulent charges or …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Greenville Fire District #1 – Board Oversight (2014M-376)
… located in Greene County. The District is governed by an elected five-member Board of Fire Commissioners. The … Ensure compliance with New York State Town Law by developing policies and procedures over the budgeting …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Town of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Vestal Fire Department – Financial Activities (2014M-265)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial activities for the period January 1, 2013 through June 30, 2014. … audit period, the Department disbursed approximately $66,000 and the Stations disbursed approximately $75,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265