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Hancock Central School District – School Lunch Operations (2015M-176)

… Purpose of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared in the most … Closely monitor cafeteria operational costs and, where possible, implement plans to control costs. Monitor the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176

Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financial

X.7 Overview – X. Guide to Vendor/Customer Management

… POLICIES A Customer is an entity providing or owing monies to the State or one of its Business Units. Business Units use Customers in the Statewide Financial System to bill, collect receivables, and manage revenue contracts. … SFS, for Interagency billing and payment processing, and to track revenue received from Federal Grant Sponsors. The …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overview

IX.12.A Key Provisions – IX. Federal Grants

… The following are the key provisions of the CMIA: Federal agencies must make timely grant awards … state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to CMIA; and … for federal program purposes through either presentment of checks or settlement of electronic fund transfers (EFT). …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisions

Town of New Windsor – Information Technology (2020M-137)

… training. Have a disaster recovery plan. Ensure online banking agreements comply with New York State General … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with … of IT assets and data against loss or destruction. Ensure online banking agreements comply with GML, and that those who …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137

Village of Little Valley – Capital Project Management (2020M-129)

… designs, to the extent possible, and carefully evaluate all change orders, to ensure the project is completed in a …

https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129

Canastota Central School District – Payroll (2016M-56)

… The purpose of our audit was to examine payroll for the period July 1, 2014 through June 30, 2015. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56

Hudson City School District – Grant Administration (2013M-324)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over grant administration for … $41.5 million. Key Findings District officials need to improve internal controls over grant programs. The … for legitimate grant purposes. Grant expenditures reported to SED totaling $127,680 lacked sufficient supporting …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324

Edmeston Central School District – School Lunch Operations (2015M-174)

… 23, 2015. Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174

Dryden Central School District – Financial Condition (2013M-396)

… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted … total fund balance increased by $5.2 million due to operational surpluses over the past five completed fiscal … years, the Board transferred $3.1 million of this amount to various reserves. Key Recommendations Ensure that the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396

Town of Enfield – Purchasing (2016M-377)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices … 1, 2015 through August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a population … Town of Enfield Purchasing 2016M377 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377

Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)

… the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroom

Binghamton City School District – Financial Condition (2013M-242)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242

Town of Windsor – Information Technology (2017M-44)

… 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. … recovery, breach notifications or security awareness training. The IT policy had not been distributed to Town officials and employees. The Town’s server is not located in a secure location. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44

Village of Newport – Financial Management (2017M-12)

… 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by … Village of Newport Financial Management 2017M12 …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12

Saranac Central School District – Investment Program (2023M-89)

… investment program. During the 22-month audit period, the District had an average of $12.4 million in … than the $154,099 of investment earnings during our audit period. Officials did not: Solicit interest rate quotes, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89

Village of Freeville – Time Attendance and Leave Accruals (2017M-24)

… year totaled $410,464. Key Findings The current employee handbook is deficient regarding the accrual of vacation time, … followed established procedures outlined in the employee handbook. Key Recommendations Review and update the employee handbook to include guidance on timekeeping procedures and …

https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24

Mount Markham Central School District – Reserve Funds (2016M-73)

… approximately $24.4 million. Key Findings The District did not have documentation to support that any of its reserves were formally established and did not have a written reserve policy. The Board did not maintain some of the District’s reserve funds at …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73