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Brunswick Central School District - Online Banking (2020M-6)

Determine whether the Board and District officials ensured online banking transactions were appropriate and secure.

https://www.osc.ny.gov/files/local-government/audits/pdf/brunswick-2020-06.pdf

Town of Harrison - Budgeting Practices (2018M-142)

Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable.

https://www.osc.ny.gov/files/local-government/audits/pdf/harrison.pdf

Kinderhook Central School District - Procurement (2018M-137)

Determine whether the District procured goods and services in accordance with District policy and procedures.

https://www.osc.ny.gov/files/local-government/audits/pdf/kinderhook.pdf

Midway Fire District – Internal Controls Over Financial Operations (2012M-210)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. Background The District is a district … the Treasurer processes and pays certain claims prior to the Board’s audit. District officials passed a resolution …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210

Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… signatures of the chief executive officer and the Board Chairperson, as required by School policy. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

York Central School District – Online Banking (2016M-295)

… Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming County. The District, which operates two schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The … for the past two years. Key Recommendations Adopt policies and procedures outlining the process when making … report to OSC within 60 days of the end of the fiscal year. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167

Ballston Area Recreation Commission – Board Oversight (2015M-269)

… activity established to provide low-cost recreational and educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of Ballston Spa and the Ballston Spa Central School District, in Saratoga …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269

Watervliet City School District – Fiscal Stress (2014M-149)

… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2014. … in Albany County. The District, which is governed by a Board of Education, serves approximately 1,400 students. … balanced general fund budgets. The Board did not adopt a policy to establish an adequate level of unrestricted fund …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149

Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)

… 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182

East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)

… Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library … which received its charter from the State Board of Regents in 1988. The Library is governed by a Board of Trustees …

https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223

Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)

… Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by … educators should know was not included in the District’s training offered to the high school teaching staff. Five of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-york

Hancock Central School District - Non-Resident Student Tuition (2021M-208)

… established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While the … officials established nonresident tuition NRT rates in the best interest of District taxpayers …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208

Harpursville Central School District – Financial Management (2013M-261)

… The Harpursville Central School District is located in five towns in Broome County and three towns in Chenango County. The District is governed by the Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261

Unified Court System Bulletin No. UCS-338

… Increases. Affected Employees : Eligible employees in the following bargaining units who meet the eligibility … SG, SK, SN, SR, SY, S9 and 87) provides for an increase in Location Pay effective April 1, 2024 for employees located in the City of New York and the Counties of Nassau, Rockland, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increases

Lindenhurst Union Free School District – Credit Cards (2016M-179)

… The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with … approximately $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179

East Hampton Union Free School District – Financial Software User Access (2016M-340)

… period July 1, 2014 through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates … East Hampton Union Free School District Financial Software …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-access

Port Chester-Rye Union Free School District – Financial Condition (2015M-147)

… Although the District maintains a retirement contribution reserve, it budgeted for retirement costs in the general fund … the practice of adopting budgets that levy taxes to pay for costs that could reasonably be paid for using existing reserve funds. Include planned transfers to reserves as …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147