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Village of Port Chester – Payroll (2017M-115)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January 26, 2017. Background …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… and whether Program employees were paid in accordance with established pay rates for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Key Findings Sign-in and sign-out sheets did not agree with leave request forms, leave time records or related leave …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Westmoreland Central School District – State Transportation Aid (2017M-220)
… of transportation aid expected to be received with the actual amounts received. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… July 1, 2015 through December 31, 2016. Background The Center Moriches Union Free School District is located in the … Center Moriches Union Free School District Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mVillage of East Rockaway – Justice Court Operations (2017M-206)
… each month between January and June 2016. The bail bank account had a balance of $1,590 as of May 31, 2017, and Court … known liabilities. Maintain a record of bail for each account and review existing bail records to determine how to disburse the existing funds in the bail account. Review cash receipt documentation included with …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Marathon Central School District – Fund Balances (2017M-280)
… of ensuing year’s appropriations by 2 percentage points (from 6.9 to 4.9 percent) as of June 30, 2017. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Middletown Enlarged City School District – Financial Condition (2017M-245)
… that the amount of unrestricted fund balance complies with the statutory limit. Adopt a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
JordanElbridge Central School District Financial Condition Management 2017M241
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementBath Central School District – Reserves (2016M-401)
… The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2012 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… million. The management company pays most of the School’s bills, and School officials do not receive or review bank …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… examine the District’s transportation State aid procedures and reserve funds for the period July 1, 2012 through … Central School District Transportation State Aid and Reserve Funds 2016M151 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… to determine when they should use competition, such as an RFP process or written or verbal quotes. Key Recommendations … services using a competitive method, such as an RFP process, and ensure that District staff solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesCorning City School District – Procurement (2016M-222)
Corning City School District Procurement 2016M222
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Cohoes City School District – Budgeting (2016M-111)
… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 … Key Findings The District did not have a formal plan for funding reserves, determining how much should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Niagara Falls City School District – Fuel Accountability (2015M-178)
… totaled approximately $126.4 million. Key Findings The main transportation contractor did not reimburse the District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Cazenovia Central School District – Financial Condition (2015M-327)
… in Onondaga County. The District operates three schools with approximately 1,500 students and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Naples Central School District – Online Banking (2015M-143)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June … have established adequate online banking internal controls to ensure sufficient protection of the District’s assets and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Campbell-Savona Central School District – Budget Review (B2-16-6)
… expenditures. The District’s tentative budget complies with the property tax levy limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Avon Central School District – Information Technology (2016M-123)
… is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe … mobile devices; sanitation and disposal of electronic media; user accounts; access rights; data backups; and breach … mobile devices, sanitation and disposal of electronic media, user accounts, access rights, data backups and breach …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123