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The Academy Charter School - Credit Card Expeditures (2019M-80)
… were not itemized to show the nature or purpose of the purchase. The Board approved 27 meal purchases, totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Town of Pelham - Information Technology (2019M-77)
… Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected against …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Camden Central School District - Claims Audit Process (2019M-124)
… auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. The claims auditor did … claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the claims …
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-122Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… [read complete report - pdf] Audit Objective Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Village of Delhi - Disbursements (2019M-204)
… officials ensured disbursements, including payroll, were for proper purposes and supported. Key Findings The Board and Village officials did not ensure disbursements were for proper purposes and supported. We found: The former … that she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 that lacked …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… report – pdf] Audit Objective Determine whether the Town of Sempronius (Town) Assessor properly administered select … Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor … to grant an exemption or maintain the documentation. Of the 278 property tax exemptions totaling $6.2 million, we …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Dutchess County – Court and Trust Funds (2014M-293)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293City of Geneva – Financial Management (2015M-105)
… Purpose of Audit The purpose of our audit was to assess the City officials’ financial … 1, 2012 through March 31, 2015. Background The City of Geneva is located in Ontario County and has a population … City of Geneva Financial Management 2015M105 …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105City of Albany – Payroll (2015M-110)
… 99,000. The City is governed by an elected 16-member Common Council. Budgeted payroll appropriations for 2014 totaled …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110South Seneca Central School District – Financial Management (2015M-255)
… 1, 2010 through September 10, 2015. Background The South Seneca Central School District is located in the Towns of Ovid, Lodi, Romulus and Covert in Seneca County and the Town of Hector in Schuyler County. The … South Seneca Central School District Financial Management 2015M255 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… insurance (UI) benefit payments to county jail inmates in a timely manner for the period January 1, 2013 … NYSDOL has the responsibility for monitoring jail inmates’ eligibility for UI benefits. Key Findings NYSDOL … monitor the appropriateness of UI payments to jail inmates. We project that county inmates received potential …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyRye Neck Union Free School District – Information Technology (2016M-280)
… Key Findings The District does not have adequate policies and procedures for personal, private and sensitive information (PPSI) data classification. The Board has not developed adequate policy and procedures to ensure that District employees receive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Rye City School District – Payroll and Leave Accruals (2016M-169)
… 2016. Background The Rye City School District is located in the City of Rye, Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services for the period July 1, 2014 through … Williamson Central School District Procurement of Professional Services 2016M55 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesTonawanda City School District – Financial Management (2016M-370)
… $32 million. Key Findings The District appropriated fund balance to help finance operations, but it was not … surpluses. The District’s 2015-16 year-end unrestricted fund balance was 9.1 percent of 2016-17 budgeted … reducing District property taxes. Ensure that unrestricted fund balance at fiscal year-end does not exceed the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Westhill Central School District – Procurement (2016M-182)
… Background The Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Madison Central School District – Procurement of Professional Services (2015M-322)
… Purpose of Audit The purpose of our audit was to review the District’s process and … Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the … Madison Central School District Procurement of Professional Services 2015M322 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mLocust Valley Central School District – Competitive Quotes (2016M-131)
… $77.6 million. Key Findings District officials did not consistently adhere to written policies for obtaining competitive quotes. District officials did not consistently enforce the purchasing policy’s requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Morristown Central School District – Information Technology (2021M-137)
… officials adequately managed network user accounts and developed an information technology (IT) contingency … did not: Develop written procedures for granting, changing and revoking user access to the overall network. Perform … written procedures for network user access. Evaluate and periodically review all network user accounts and disable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137