Search
Binghamton City School District – Financial Condition (2013M-242)
… 2011 through May 20, 2013. Background The Binghamton City School District is located in the City of Binghamton and the … Binghamton City School District Financial Condition 2013M242 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242XI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… violence in the workplace and include required certification language set forth in State Finance Law § … Bidders will submit, with their bids, the above-referenced certification indicating that they have implemented a policy …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceValley Central School District – Information Technology (2020M-154)
… to or establish environmental controls over the server room. Sensitive IT control weaknesses were communicated … security and environmental controls over the server room. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… December 31, 2020. Allowing $2.4 million to accumulate and sit idle without a specific purpose to benefit the Town is …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceCoeymans Hollow Fire District – Board Oversight (2021M-211)
… ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and … Board ensured it had an adequate service contract in place annual financial reports were filed in a timely manner and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Saranac Central School District – Investment Program (2023M-89)
… rate quotes, and Prepare monthly cash flow forecasts to estimate funds available for investment. Key … funds. District officials were given an opportunity to respond within 30 days in writing to our findings and recommendations but chose not to respond. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Town of Tyre - Long-Term Planning (2019M-61)
… plans which appropriately address the Town’s operational and capital needs and funding sources. Key Findings The Board did not develop: … reserves to be established or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit … plans which appropriately address the Towns operational and capital needs and funding sources …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Norwich City School District - Fund Balance Management (2018M-198)
… complete report - pdf] Audit Objective Determine whether District officials adequately managed fund balance in the general fund. Key Findings District officials: Developed budgets that were not … Determine whether District officials adequately managed fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Town of Manchester - Board Oversight and Information Technology (2018M-39)
… tracked and billed back to the appropriate fund, resulting in taxpayer inequities. The Board did not adopt information … Discontinue appropriating nonexistent fund balance in the TW general fund and central water district. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Camden Central School District - Claims Audit Process (2019M-124)
… the claims auditor reports to the Board of Education. District officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Buffalo City School District - Charter School Tuition Billing (2019M-122)
… Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid … amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA … officials did not adopt written policies or procedures for charter school tuition billing. Key Recommendations Annually …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… January 1, 2014 through January 31, 2015. Background The Clifton Park Volunteer Fire Department is a volunteer … organization that comprises firefighters who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. … Clifton Park Volunteer Fire Department Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overOtsego County – Cost of Temporary Housing (2015M-97)
… Otsego County Cost of Temporary Housing 2015M97 …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Claryville Fire District – Budgeting Practices (2014M-59)
… a district corporation of the State, distinct and separate from the Towns of Neversink and Denning located in Sullivan … information. The District does not have a written capital plan, with an equipment replacement schedule, to help … material and supplies. Develop a written long-term capital plan that details anticipated equipment replacement needs …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Sullivan County – Tourism Promotion Services (2014M-61)
… between the County and the Corporation did not include clear goals, guidelines and benchmarks reflecting the … reporting of occupancy tax and related exemptions. Include clear goals, guidelines and benchmarks in the tourism …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… of our audit was to evaluate BOCES’ purchasing practices for the period July 1, 2014 through May 19, 2016. Background … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $56 … or circumstances when soliciting proposals or quotes for professional services is required. Bid specifications for …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background … The Library’s operating expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted … formal policies or procedures to ensure accountability for the cash receipts process. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378North Rose-Wolcott Central School District – Financial Management (2016M-22)
North RoseWolcott Central School District Financial Management 2016M22
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Village of Mill Neck – Financial Management (2014M-358)
Village of Mill Neck Financial Management 2014M358
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95