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Schenectady City School District – Financial Condition (2014M-168)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through March 13, 2014. … 9,600 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $159 … order to pay bills and other obligations when due. Budgets for 2010-11 through 2013-14 were not structurally balanced, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Fire Prevention, Safety and Control
… if the Office of Alcoholism and Substance Abuse (Office) is in compliance with applicable fire prevention, safety and control … Evaluation and Inspection Unit. Key Finding The Office is in compliance with applicable fire prevention, safety and … if the Office of Alcoholism and Substance Abuse Office is in compliance with applicable fire prevention safety and …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Elmira City School District – Financial Condition (2014M-348)
… 1, 2011 through September 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The … Elmira City School District Financial Condition 2014M348 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Cortland Enlarged City School District - Budget Review (B4-15-12)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Accounts Payable Advisory No. 15
… head or authorizing designee approving those individuals. For more information on Voucher Authorizers, see the Guide to Financial Operations … Section 4.B - Certification of Vouchers . For instructions on how to designate someone as a Voucher Authorizer in OSC’s …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersHoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial operations for the period July 1, … appropriate provisions for the use of unexpended surplus funds and reserves. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Develop a plan to use excess unexpended surplus funds in a way that benefits District taxpayers such as reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialAccounts Payable Advisory No. 9
… - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address … payable to National Grid may delay payment crediting and Business Units may experience unintended service … XII, Section 5.B - Unique Invoice Number Requirements , Business Units must ensure there is a unique invoice number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridTown of Berkshire – Justice Court Operations (2016M-425)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through August 25, 2016. Background The Town of Berkshire is located in Tioga County and has a population … Town of Berkshire Justice Court Operations 2016M425 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village of Sleepy Hollow Parking Ticket Collections 2016M408 …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Village of Pelham – Information Technology (2016M-410)
… in the Town of Pelham in Westchester County and has a population of approximately 6,900. The Village is governed by an elected seven-member Board of Trustees. Budgeted … acceptable use policy. The Village has not adopted a breach notification policy. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Village of Old Westbury – Justice Court (2017M-64)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over … 1, 2014 through March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has … Town of Ephratah Supervisors Records Reports and Deposits 2016M311 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Fallsburg Central School District – Financial Condition (2014M-33)
… is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … which is governed by an elected five-member Board of Education, operates three buildings with approximately 650 … or increases in property taxes and monitoring the use of unassigned fund balance. Consider cost savings measures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… our audit was to evaluate internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. Background The East Quogue Union Free School District, which is governed by … 450 students attending Kindergarten through Grade 6 and contracts with a neighboring school district to educate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… did not maintain complete and adequate fuel inventory records. Key Recommendations Develop procedures to adopt more … is periodically measured and that adequate fuel inventory records are maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… within Steuben County. The District, which is governed by an elected five-member Board of Education, operates one … recordkeeping system. The District has not adopted a formalized process for monitoring user activity. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Pitcairn – Claims Auditing (2024M-69)
… report – pdf] Audit Objective Determine whether the Town of Pitcairn (Town) Town Board (Board) properly audited claims … Board did not properly audit all claims prior to payment. Of 173 claims we reviewed totaling $620,325, 96 claims … 46 claims totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69