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Sewanhaka Central High School District – Student Fees (2016M-296)
… comprises four Union Free School Districts: Elmont, Floral Park-Bellerose, Franklin Square and New Hyde Park-Garden City Park. The District, which operates five high …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Appendix B — Travel References – Travel and Conference Expense Management
… Internal Revenue Service, Mileage Reimbursement Rate (search for "mileage rates") New York State Taxation and Finance, Hotel Tax Exemption Certificate (search for "ST-129") Additional Legal References - Travel … 178-c County Law Section 203 You may access these laws free of charge. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesWest Islip Union Free School District – Payroll (2016M-78)
… July 1, 2014 through August 31, 2015. Background The West Islip Union Free School District is located in the Town … West Islip Union Free School District Payroll 2016M78 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Fishers Island Union Free School District – Five Point Plan (2015M-320)
… with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. Background … by an elected five-member Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $3.7 … The Board did not develop written policies or procedures for claims processing. The Board did not ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… with the School’s academic and financial operations for the period July 1, 2013 through August 19, 2014. … 640 students as of June 30, 2014. Operating expenses for the 2013-14 fiscal year totaled approximately $10 … Key Findings School officials did not seek competition for approximately $6.8 million in project-related expenses …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andYonkers City School District – Fixed Assets (2015M-229)
… selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting records, 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Corning City School District – Procurement (2016M-222)
… Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… process and procedures to procure professional services for the period July 1, 2014 through January 8, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20.15 … developed a procurement policy but no formal procedures for seeking competition when procuring professional services, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… School District is located in Erie County and is governed by the Board of Education, which comprises seven elected … in 2012-13 and 2013-14. As a result, they overpaid by $12,080 for non-OEM options installed on 12 of the buses. The Board did not properly plan for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesRockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Authority’s claims auditing and cash receipts processes for the period October 1, 2015 through October 31, 2016. … which was established to provide low-rent housing for qualified individuals, is governed by a six-member Board of Commissioners. Operating expenditures for the 2015-16 fiscal year totaled $755,829. Key Findings …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsTown of Stockport – Disbursements (2013M-216)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s … the Board generally operated effectively. We reviewed the check sequence within and between all abstracts issued from … and were not paid. However, they were not identified as voided checks. Key Recommendation Ensure all check numbers …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
Village of Sleepy Hollow Parking Ticket Collections 2016M408
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Mentz – Board Oversight (2016M-403)
… cap. Conduct annual audits of the records and reports of all Town officers and employees who receive or disburse money. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Greenport – Town Clerk Operations (2017M-3)
… our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $4.87 million. Key Findings … The Clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Otisco Fire District – Financial Operations (2016M-415)
… reports and ensure District audit requirements were met for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $354,000. Key Findings The … had not filed an annual financial report with OSC for the years 2013 through 2015. The Board did not contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Darien – State Contract Loader Purchases (2013M-88)
… not verify that they received the correct State contract prices for the four loaders they purchased in 2011, 2012 and … appropriate contract discounts, or compare the resultant prices with the invoice prices. Therefore, Town officials cannot demonstrate that …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Cincinnatus Central School District – Procurement (2021M-111)
… been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Penfield Central School District – Procurement (2022M-76)
… bidding requirements totaling $4.6 million. From seven professional service providers totaling $3.3 million. … land purchase inclusive of State transportation aid, route times, etc., that totaled $802,000. Officials could not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Chestertown Fire District – Claims Processing (2016M-387)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … audit of each claim by comparing the claim as listed on the abstract against available supporting documentation. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… the financial condition. District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 … years (2013-14 through 2016-17) without using this money for debt service payments. District officials did not apply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-state