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Utica City School District - Payroll (2018M-175)
… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 … For example, the Board did not authorize salaries paid to six individuals totaling $347,368 and paid $11,690 to an employee who worked offsite without certainty as to the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Town of Franklinville – Procurement (2024M-56)
… publications or attend free trainings that were available to assist them in their procurement responsibilities. As a … best interests and may have missed opportunities to reduce Town costs. Key Recommendations Ensure officials and employees adhere to the procurement policy. Familiarize themselves with the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56City of Rensselaer – Accounting Records and Reports (2023M-26)
… complete, accurate or timely accounting records. As a result, the reports the Council received were not … and $2.2 million, and transactions were not entered in a timely manner. Bank reconciliations were not prepared in … manner. Ensure accurate bank reconciliations are prepared on a monthly basis. Ensure monthly reports are provided …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… 1, 2012 through August 31, 2013. Background North Country Community College is located in Essex County and is … North Country Community College Internal Controls Over Selected …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… October 31, 2013. Background The Camillus Volunteer Fire Department is incorporated under the Not-For-Profit … of Camillus in Onondaga County. The Department provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From January 2012 through October …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… actual financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a … to be used to fund operations. Maintain a daily cash book and chronologically identify individual receipts when …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMcGraw Central School District – Fund Balances (2017M-248)
… 2014-15 through 2016-17, ranging from 5 to 10 percentage points. Reserves were not used as intended and could be …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… clerk, School Business Manager and two employees of a contractor all have administrative privileges within the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationBrushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the … condition for the period July 1, 2012 through September 30, 2015. Background The Brushton-Moira Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Alexandria Central School District – Financial Condition (2016M-5)
… Orleans and Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5New York Mills Union Free School District – Financial Management (2016M-107)
… The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates one school … appropriated an average of approximately $1.4 million in fund balance annually, which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107York Central School District – Online Banking (2016M-295)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online banking transactions were safeguarded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Livonia Central School District – Software Management (2016M-293)
… of District-owned software programs and their applicable licenses. As of July 2016, the District did not have a … software that the District owns and the total number of licenses for each specific type of software. Develop a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Harpursville Central School District – Financial Management (2013M-261)
… three towns in Chenango County. The District is governed by the Board of Education which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Town of Somers – Justice Court (2013M-198)
… Town of Somers is located in Westchester County and has a population of approximately 20,400. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … consistently appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the … unassigned fund balance. District officials used surplus funds each year to finance reserves instead of funding …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Town of Scriba – Board Oversight (2017M-83)
… 1, 2015 through August 31, 2016. Background The Town of Scriba is located in Oswego County and has a population of … Town of Scriba Board Oversight 2017M83 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Chenango Forks Central School District – Financial Condition (2014M-98)
… through February 26, 2014. Background The Chenango Forks Central School District is located in the Towns of Barker, … Chenango Forks Central School District Financial Condition 2014M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98