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Rocky Point Union Free School District – Overtime (2021M-80)
… overtime budget. District officials generally agreed with our findings and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Canandaigua City School District – Procurement (2022M-141)
… ensure accuracy. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… unclaimed services. District officials agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Bellmore Union Free School District – Payroll (2023M-129)
… unnecessary overtime. We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and … overtime pay totaling $78,595 and determined: 100 forms lacked the reason officials paid overtime totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Green Tech High Charter School – Payroll (2023M-157)
… report – pdf] Audit Objective Determine whether Green Tech High Charter School (School) officials accurately paid … Determine whether Green Tech High Charter School School officials accurately paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Niagara Charter School - Information Technology (2018M-172)
… Objective Determine if personal, private and sensitive information (PPSI) on, or accessed by, the School’s information technology (IT) assets is properly safeguarded, … Determine if personal private and sensitive information on or accessed by the Schools information …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Dryden Central School District - Cash Management (2020M-61)
… information to ensure available funds are invested, within legal limits, to maximize interest earnings. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Greene County - Information Technology (2020M-38)
Determine whether officials ensured information technology IT systems were adequately secured and protected against unauthorized use access andor loss
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Naples Central School District – Network Access Controls (2020M-82)
… complete report - pdf ] Audit Objective Determine whether Naples Central School District (District) officials ensured … Determine whether Naples Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Opinion 91-53
… fixed, however, may not exceed the amount set forth in the notice of hearing on the preliminary budget unless a local … of deputy supervisor is not required to be listed in the notice of hearing on the preliminary budget. (3) A town board … additional salary in excess of the amount set forth in the notice of hearing on the preliminary budget for the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Lake George Fire Company - Cash Receipts (2015M-216)
… were properly accounted for and deposited timely and intact for the period January 1, 2013 through April 30, 2015. … and ensure that all collections are deposited timely and intact. Issue receipts for all collections. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
Arkville Fire District Internal Controls Over Financial Activities 2015M65
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Delaware County – Vehicle Usage and Disposal (2014M-258)
… of our audit was to assess the controls over the County’s vehicle fleet operations for the period January 1, 2013 … $129.6 million. Key Findings Although the Board-adopted vehicle policy specifies that each department head is … used. None of the six departments adequately monitored vehicle usage. Key Recommendations Amend the vehicle policy …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258East Bloomfield Fire District – Financial Operations (2017M-154)
… January 1, 2015 through February 23, 2017. Background The East Bloomfield Fire District is a district corporation of the State, distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed … East Bloomfield Fire District Financial Operations 2017M154 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
Auburn Enlarged City School District Employee Compensation and Benefits 2017M153
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsPUC Achieve Charter School – Board Oversight (2016M-316)
… 85 students in grade five during the 2014-15 school year. Operating expenditures for the same year totaled $2.24 million. Key Findings The local Board … by higher-than-expected expenditures, resulting in a year-end loss of approximately $470,000. One of the School’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301General Brown Central School District – Financial Condition (2014M-216)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Bayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the issuance and use of the District's general purpose …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not … Sign-in and sign-out sheets did not agree with leave request forms, leave time records or related leave reports. We compared the 2015-16 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218