Search
Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… quotes. Key Recommendations Amend the purchasing policy and develop procedures to provide guidance to staff when … including soliciting competition, obtaining written and verbal quotes, maintaining appropriate documentation and documenting the decision-making process for the service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesDownsville Central School District – Fund Balance (2016M-79)
… audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.9 million. … budgets over the past three years. The District’s reserve for compensated absences was overfunded by more than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative Educational Services’ (BOCES) software … Monroe 2Orleans Board of Cooperative Educational Services Software Management …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mSchenectady City School District – Financial Condition (2014M-168)
… known as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for 2010-11 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Geneva Housing Authority – Cash Receipts (2015M-160)
… was to evaluate the Authority’s cash receipts process for the period October 1, 2013 through June 11, 2015. … Authority’s low-income housing program’s operating budget for the 2014-15 fiscal year totaled approximately $3.2 … insufficient. The Authority does not follow procedures for depositing cash that exceeds the policy’s overnight cash …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, 2012 … is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of Trustees. Its … million. Key Findings The Board has not developed policies and procedures for cash receipt and disbursement duties, and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Mid-Hudson Library System – Procurement (2016M-261)
… in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Clarence Public Library – Audit of Claims (2016M-355)
… The Library, which received its charter from the Board of Regents of the New York State Education System in 1969, is governed by an appointed seven-member … $22,398 of fine and fee revenue to the Erie County Library System in 2015. Key Findings The Board did not audit and …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Schuylerville Central School District – Fund Balance (2016M-113)
… County. The District, which operates three schools with approximately 1,700 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Background The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… of Audit The purpose of our audit was to determine if leave accrual records were accurate for the period July 1, … guidelines for using, approving, recording and reviewing leave accruals. The District allowed 10-month employees to accrue five days of personal leave instead of the four allowed by their collective …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … Key Recommendations Ensure that budget transfers in excess of $25,000 are presented to the Board for approval …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andVillage of Malverne – Procurement (2017M-16)
… POs to exceptional situations, such as a documented emergency situation. Ensure that all employees who are …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Hoosic Valley Central School District – Financial Management (2014M-6)
… and Easton in Washington County. It operates two schools with approximately 1,000 students and 230 employees. The … The Board failed to fund and use reserves in accordance with General Municipal Law. The District’s long-term … Ensure all reserves are maintained in accordance with applicable laws. Develop a multiyear financial plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… renovation or improvement are subject to an enforcement mortgage that secures a lien against a property. Budgeted … redevelopment plans was not always timely. Enforcement mortgage property records did not always contain … retained for each. Key Recommendations Monitor enforcement mortgage properties and communicate with buyers before the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesCandor Central School District – School Lunch Operations (2015M-173)
… and prepared in the most economical and productive manner for the period July 1, 2013 through March 16, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $469,170. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… for adding, deleting or modifying individual access right to the financial system. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Quogue – Justice Court (2015M-18)
… our audit was to examine the Court’s financial operations for the period June 1, 2012 through February 28, 2014. … totaling $35,955 on deposit, of which only $8,550 was for current cases. Receipts were not deposited in a timely manner and all receipts were not accounted for. Monthly bank reconciliations were performed incorrectly, …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18