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Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… approximately $4.9 million. Key Findings The billing summary report was not reconciled to the students’ residency … reconciliation, identified after the reconciliation bill had been paid, led to overbilling. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… [read complete report – pdf] Audit Objective Determine whether Onondaga … over an 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings totaling $310,865. The Assistant Superintendent for Administration (Assistant Superintendent) and BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementTown of Dix – Supervisor’s Control of Cash (2022M-57)
… 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of the premium cost … with our findings and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… that did not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . Vehicle repair …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentOswego City School District - Separation Payments (2021M-194)
… report - pdf] Audit Objective Determine whether Oswego City School District (District) officials calculated … Determine whether Oswego City School District District officials calculated separation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Gananda Central School District – Procurement (2021M-86)
… [ read complete report - pdf ] Audit Objective Determine whether Gananda … document that they properly sought required competition for purchases: Subject to competitive bidding requirements … has adequate policies and clear and consistent procedures for procurements not subject to competitive bidding, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… [ read complete report - pdf ] Audit Objective Determine whether the Royalton-Hartland … support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyWyoming Central School District – Professional Services (2020M-152)
… services and entered into written agreements with service providers. Key Findings District officials did not … services or enter into written agreements with service providers. The District paid 11 professional service providers a total of $189,000 without using requests …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Town of Johnsburg – North Creek Water District Charges (2023M-51)
… report – pdf] Audit Objective Determine whether the Town of Johnsburg (Town) officials effectively managed the billing … the contractor were billed to the customers. Identify and bill all new water customers. Ensure all water rates were … Key Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Sandy Creek Central School District – Reserve Management (2023M-43)
… report – pdf] Audit Objective Determine whether the Sandy Creek Central School District (District) Board of … audit sandy creek school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43York Central School District – Network Access Controls (2022M-93)
… [read complete report – pdf] Audit Objective Determine whether York Central … administrative permissions. Officials paid $360,896 for information technology (IT) services in 2020-21 without … in a timely manner, and regularly review user accounts for necessity and appropriateness. Set written expectations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Marathon – Claims Audit Process (2022M-124)
… report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Board (Board) properly audited claims … have been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims totaling $116,411 … 15 claims totaling $40,352 were approved without evidence of compliance with competitive bidding requirements or the …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Town of Watertown Fire District – Procurement (2022M-155)
… (Board) used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We examined purchases totaling $292,992 and found purchases totaling $179,903 (61 percent) were not … the District’s procurement policy. As a result, the Board and District officials do not have assurance that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Harford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the … fund budgeted appropriations for 2016 total approximately $99,000. Key Findings The Board did not segregate key financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Town of Hector – Employee Compensation (2024M-85)
… [read complete report – pdf] Audit Objective Determine whether Town of … recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. Paid one employee $5,271 for a separation payment that was not approved by the Board. …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Beacon City School District – Information Technology (2023M-143)
… enabled network user accounts are additional entry points into a network and, if accessed by attackers, could … be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control weaknesses … accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local school districts, according to separate audits issued today … P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because of flawed budget …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsEmployer Annual Invoice
… . Payment of your annual invoice is due by February 1, 2025. Since February 1, 2025 falls on a Saturday, we will … on time, we will charge late payment interest at a rate of 5.9 percent. You can choose to pay the discounted prepayment … The amount changes with the interest rate. (Return to Top) When Graded Payments are Required or When You Can …
https://www.osc.ny.gov/retirement/employers/employer-annual-invoiceAudit Advisory Committee
… The Audit Advisory Committee, appointed by the Comptroller … to the Comptroller on the annual internal and external audit processes related to the Retirement System and the … to the Comptroller on the annual internal and external audit processes related to the Retirement System and the …
https://www.osc.ny.gov/common-retirement-fund/resources/audit-advisory-committeeArchived Publications
… on December 31, 2014 - 9/23/15 Fiscal Stress Monitoring Summary Results: Common Themes for School Districts - 1/29/15 … Calendar Year Entities - 9/24/14 Fiscal Stress Monitoring Summary Results: Common Themes for Villages - 2/07/14 Fiscal Stress Monitoring Summary Results: Common Themes for School Districts - 1/16/14 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications