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North Syracuse Central School District – Professional Services (2022M-34)
… service providers without seeking competition. Used a request for proposals (RFP) process to select certain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications … Commission’s (FCC) recommended bandwidth. Audit Results The District’s Internet connectivity met the FCC’s … bandwidth totaled: 1.0 Gigabits per second (Gbps) for primary Internet service at its middle and elementary …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Village of Greene – Investment Program (2023M-112)
… Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… officials did not establish policies and procedures to ensure State aid was claimed for nonresident homeless … complete and maintain designation forms and submit them to the New York State Education Department (SED). Key … in a timely manner. District officials generally agreed with our recommendations and indicated they have begun to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidVillage of Unadilla – Procurement (2022M-182)
… Village obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely … not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when she left … requirements. Develop written policies and procedures for the type of records needed to request, approve, earn, use …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersMarathon Joint Fire District – Investment Program (2023M-76)
… not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and … solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… documentation for 300 students. The documentation for 93 of these students was missing and we found deficiencies such as no proof of address for 54 of the 193 new students’ applications and … Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… report - pdf] Audit Objective Determine whether: The Board and District officials effectively managed the financial … appropriations by an average of 9 percent over these years and did not include more than $3.7 million in intended … Board has not adopted comprehensive multiyear financial and capital plans. District officials retained an annual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… Determine whether the Board provided adequate oversight to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial operations as required by New York State … leave exceeded the maximum amount they were allowed to carryover to 2017 by 4,510 hours with an estimated value …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… districts that we audited provide physical education (PE) classes consistently with the regulations of the … Key Findings None of the districts fully complied with PE requirements mandated by State Education Law and … As a result, not all students are receiving the minimum PE required. Nine of the 10 districts audited did not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… should: Monitor the new project evaluation and assistance framework (framework) and provide a standard exemption policy. Ensure … corrective action. Appendix C includes our comments on issues raised in the IDA’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Greenville Fire District - Fixed Assets (2019M-223)
… for each asset including purchase date, purchase price, date placed in service and useful life. As a result, … aware that equipment in their possession could have been sold or traded in to help offset the cost of new equipment … inventory records that include the purchase date, purchase price, date placed in service, useful life and serial …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223West Babylon Union Free School District – Claims Audit (2024M-62)
… totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law Section … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Oxford – Procurement (2024M-88)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may … in place. Specifically, competition was not sought for: 52 purchases subject to competitive bidding … which were subject to the Policy. Four contracts for public works purchases totaling $31,689. Insurance …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … accounting procedures. As a result, inadequate records and reports were maintained and the Board lacked the financial information necessary to … Dolgeville Village Treasurer maintained adequate records and reports to allow the Board of Trustees Board to properly …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Chenango Valley Central School District -- Budget Review (B19-4-2)
The purpose of our budget review was to provide an independent evaluation of the Districts proposed budget for the 201920 fiscal year
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Greenville Fire District #1 – Board Oversight (2014M-376)
… internal controls over the District’s financial operations for the period January 1, 2013 through July 10, 2014. … Fire Commissioners. The District’s budgeted appropriations for 2014 totaled $317,350. Key Findings District budgets did … over the budgeting process. Review the legal requirements for reserve funds and legalize existing reserve accounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Town of Walton – Incompatible Duties (2016M-309)
… maintain the financial records or appoint a bookkeeper who does not have incompatible duties, such as those of the Town …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309