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Subway Wait Assessment (Follow-Up)
… Transit had not developed a full and comprehensive plan to deal with the long-term causes of service disruptions, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followInspecting Highway Bridges and Repairing Defects (Follow-Up)
… requirement for an annual interim inspection if the repairs are not completed. Further, we noted that 10 of the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followSharon Springs Central School District – Financial Condition (2016M-39)
… Montgomery County. The District, which operates one school with approximately 300 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Victor Central School District – Information Technology (2016M-117)
… Background The Victor Central School District is located in the Town of Perinton in Monroe County, the Towns of East … private and sensitive information (PPSI) classification or data backups. The Board has not adopted a sufficient, comprehensive disaster recovery plan. Key Recommendations Adopt policies and procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Phoenix Central School District – Financial Condition (2017M-96)
… The District has approximately 1,810 students. General fund budgeted appropriations for the 2016-17 fiscal year … next year’s appropriations exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 … appropriations by nearly $6 million, and reserves were not funded in a transparent manner because the Board funded them …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… April 6, 2016. Background The Putnam/Northern Westchester Board of Cooperative Educational Services consists of 18 … at three campuses. BOCES is governed by a seven-member Board of Education elected by the boards of the component … PutnamNorthern Westchester Board of Cooperative Educational Services Information …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationPutnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Gowanda Central School District – Financial Management (2016M-368)
… Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, … appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory limit. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Worcester Central School District – Unassigned Fund Balance (2016M-1)
… Harpersfield in Delaware County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The … 2014-15 District officials overestimated appropriations by a combined total of $2.4 million or 7.5 percent. Key Recommendations Develop a plan to reduce the amount of unassigned fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Central School District is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm in St …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… controls over its information technology (IT) assets for the period July 1, 2014 through December 31, 2015. … Adequately segregate IT asset control functions so that no one person has control over assets for their life cycle. Implement a policy that requires District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… schools with approximately 5,300 students, is governed by an elected nine-member Board of Education. Budgeted … be his responsibility. The mileage information submitted by the transportation vendor for fuel reimbursements was not supported by appropriate documentation and the District was overbilled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andPlainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClarence Central School District – Financial Condition (2016M-128)
… in Erie County. The District, which operates six schools with approximately 4,500 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… June 30, 2014. Background The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high school education to approximately 60 students. The … Newburgh Preparatory Charter High School Board Oversight and Disbursements 2015M123 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… Purpose of Audit The purpose of our audit was to review BOCES’ financial management … Background The Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services is a governmental entity … CattaraugusAlleganyErieWyoming Board of Cooperative Educational Services Financial Management …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background … and expenditure estimates in the District’s proposed budget to be reasonable. The District’s proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Franklinville Central School District – Financial Management (2017M-49)
… five-member Board of Education, operates two schools with approximately 690 students. General fund appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49