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Penfield Central School District – Procurement (2022M-76)

… could not provide written justification for selecting the parcel that was purchased or an analysis or documentation for how they negotiated the price of the parcel, which was between $1,500 and $10,200 higher per acre …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76

Village of Northville – Joint Youth Activity Program (2016M-339)

… $37,000 for fiscal year 2015-16. Key Findings Bank statements and reconciliations were not provided to the … to the Treasurer for deposit. Key Recommendations Review bank statements in conjunction with a review of the bank reconciliations to ensure a proper review of the …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339

Town of Shandaken – Employee Compensation and Benefits (2017M-289)

… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, 2016 through October 31, 2017. … Town officials did not withhold employee contributions for health insurance coverage. As a result, during the audit …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289

Marathon Central School District – Fund Balances (2017M-280)

… The Marathon Central School District serves seven towns in Cortland County, two towns in Broome County and one town in Tioga County. Enrollment for 2016-17 was 686 students. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280

City of Mount Vernon – Payroll (2014M-347)

… of which approximately $80 million was attributed to payroll and related benefits. Key Findings The Council has not adopted policies related to payroll. The payroll administrator and payroll clerk, with no independent … City of Mount Vernon Payroll 2014M347 …

https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347

Sewanhaka Central High School District – Student Fees (2016M-296)

… sufficient supporting documentation, such as receipts, registration forms and class rosters, are available and used …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296

Appendix B — Travel References – Travel and Conference Expense Management

… Online References United States General Services … Online References …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-references

West Islip Union Free School District – Payroll (2016M-78)

… July 1, 2014 through August 31, 2015. Background The West Islip Union Free School District is located in the Town … West Islip Union Free School District Payroll 2016M78 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78

Fishers Island Union Free School District – Five Point Plan (2015M-320)

… Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates one school with approximately 70 students, is governed by an elected five-member Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320

Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)

… of the Middle School construction project and of the management company which assists with the School’s academic … project exceeded the authorized cost by $2.6 million. The management company pays most of the School’s bills, and … Middle School Capital Project and Board Oversight of the Management Company 2015M7 …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-and

Yonkers City School District – Fixed Assets (2015M-229)

… selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting records, 10 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229

Corning City School District – Procurement (2016M-222)

… County; and the City of Corning and the Towns of Bradford, Campbell, Caton, Corning, Erwin, Hornby and Lindley in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222

Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)

… Purpose of Audit The purpose of our audit was to review the process and procedures to … Central School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-services

Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)

… The Orchard Park Central School District is located in Erie County and is governed by the Board of Education, … contract pricing for the 16 school buses they purchased in 2012-13 and 2013-14. As a result, they overpaid by $12,080 … not properly plan for the use of reserve funds. Balances in two of the reserves (the unemployment insurance and tax …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reserves

Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)

… Authority’s claims auditing and cash receipts processes for the period October 1, 2015 through October 31, 2016. … which was established to provide low-rent housing for qualified individuals, is governed by a six-member Board of Commissioners. Operating expenditures for the 2015-16 fiscal year totaled $755,829. Key Findings …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receipts

Town of Stockport – Disbursements (2013M-216)

… 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216

Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)

… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408

Town of Mentz – Board Oversight (2016M-403)

… a population of approximately 2,300. The Town is governed by an elected five-member Town Board. Budgeted appropriations … of Town officials or employees who received or disbursed money. Key Recommendations Develop and adopt a multiyear … of all Town officers and employees who receive or disburse money. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403