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Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… reimbursable services for speech, occupational or physical therapy and special transportation to 11 students likely to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to … District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsOtsego County – Cost of Temporary Housing (2015M-97)
… The County of Otsego is located in Central New York State and has approximately 62,000 residents. The County is …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97South 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-255Rye City School District – Payroll and Leave Accruals (2016M-169)
… and to determine if the District properly accounted for leave accruals for the period July 1, 2014 through January … the employees had enough accruals prior to approving leave requests. Key Recommendations Ensure that entries made … to ensure that they determine if employees have sufficient leave balances prior to approving leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Saratoga Springs City School District – Fund Balance (2016M-99)
… period July 1, 2012 through June 30, 2015. Background The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, … Saratoga Springs City School District Fund Balance 2016M99 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Mineola Union Free School District – Competitive Quotations (2015M-313)
… orders. Key Recommendations Develop written procedures for making purchases that are not subject to competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Locust Valley Central School District – Competitive Quotes (2016M-131)
… procedures related to the purchase of goods and services for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $77.6 … officials did not consistently adhere to written policies for obtaining competitive quotes. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… of Fire Commissioners, is a district corporation of the State, distinct and separate from the Towns of Cazenovia and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting … 20, 2013. Background The Claryville Fire District, which is governed by an elected five-member Board of Commissioners, is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Audit Objective Determine whether: Onoville Marina (Marina) revenue was properly accounted for. The Probation … the collection and disbursement of all funds. Key Findings Marina employees did not accurately record the number of … Cattaraugus County Onoville Marina and Probation Department 2018M32 …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… 2013. Background The True North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board … of Trustees which comprises seven voting members. The School was established in 2008 under SUNY authorization and … 300 students in kindergarten through eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mTown of Colden – Highway Operations (2017M-127)
… competitive bids. The Board did not adopt a fleet management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of vehicles and … Keep records of daily vehicle use and comprehensive maintenance records listing cumulative costs of parts and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Franklinville Joint Fire District – Claims Processing (2017M-141)
… District is a district corporation of the State, distinct and separate from the Town of Franklinville in Cattaraugus … not adopted a written claims processing policy. The Chief and assistant chiefs primarily used debit cards to purchase miscellaneous District equipment and supplies. Board resolutions approving claims for payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… for extra-classroom activity (ECA) fund collections and disbursements for the period July 1, 2015 through March … District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is … disbursements without adequate supporting documentation and proper documentation of approval. Student treasurers did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… services. Adopt policies for Internet use, implement web filtering software and review web usage logs for unauthorized personal Internet use. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Village of Nassau – Budgeting (2018M-3)
… 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer County and has a population of … Village of Nassau Budgeting 2018M3 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Brentwood Public Library – Leave Accruals (2018M-26)
Brentwood Public Library Leave Accruals 2018M26
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… $56 million. Key Findings BOCES’ purchasing policy does not clearly describe if there are any conditions or circumstances when soliciting proposals or … Bid specifications for equipment costing $170,470 may have been too restrictive to foster competition. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Islip Union Free School District – Financial Condition (2013M-213)
… to remain relatively stable over the last few years and that the District had adequate unexpended surplus funds to support planned deficits for the 2010-11 and 2011–12 fiscal years. The Assistant Superintendent for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213