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Pulaski Academy and Central School District - Separation Payments (2020M-20)
… accurately calculated in accordance with Board-approved employment contracts. Key Findings District officials need to … based on past practice, even though their individual employment agreements did not provide for such payments. Did … in this report that are inconsistent with the individual employment agreements or any other applicable laws. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Greenville Fire District – Capital Reserve (2014M-64)
… Purpose of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for the period of January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Sullivan County Community College – Information Technology (2017M-123)
… breach notifications and disaster recovery plans. Server room equipment is not adequately protected. Key … to servers, or consider other options for the server room’s location that would provide a more appropriate …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Town of Dannemora – Part-Town Activities (2017M-215)
… which includes the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is … appropriations for 2017 totaled approximately $2 million. Key Findings The Town’s accounting records did not include a … rates for Town residents living outside of the Village. Key Recommendations Establish a PT general fund and use it to …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Lexington – Town Clerk (2017M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk … 1, 2014 through November 10, 2016. Background The Town of Lexington is located in Greene County and is governed by … Town of Lexington Town Clerk 2017M188 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… determine whether the District procured goods and services in accordance with law and District policy and to determine … appropriate and adequately documented for the period July 1, 2015 through March 31, 2017. Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mNewark Housing Authority – Information Technology (2017M-282)
… April 1, 2015 through August 22, 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed by a … Newark Housing Authority Information Technology 2017M282 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Nichols – Financial Management (2017M-258)
… 1, 2016 through September 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by … Town of Nichols Financial Management 2017M258 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… and services in accordance with statutory requirements for the period January 1, 2016 through May 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2.6 million. Key Findings The … requirements and expended $21,287 more than necessary for diesel fuel purchases. The Clerk did not record all …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Town of Canaan – Board Oversight (2017M-183)
… Purpose of Audit The purpose of our audit was to determine if controls over the Town’s … 1, 2016 through December 31, 2016. Background The Town of Canaan is located in Columbia County and has a population … Town of Canaan Board Oversight 2017M183 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Hauppauge Union Free School District – Overtime (2016M-70)
… the District is only incurring necessary overtime costs. A security guard worked 33.5 overtime hours for video room coverage, … for overtime prior to the work being performed. Review security staffing and determine whether work shifts can be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… per labor hour (MPLH) is significantly lower than industry standards. Without general fund subsidies, the school lunch … Take action to bring the MPLH closer to industry standards. Complete a cost-per-meal analysis and explore …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionMillbrook Central School District – Claims Processing (2015M-48)
… 19, 2014. Background The Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, … operates four schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Bellmore Union Free School District – Financial Condition (2016M-276)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.5 … appropriations by an average of $4.4 million per year for fiscal years 2012-13 through 2014-15. Over the past three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Hancock Central School District – School Lunch Operations (2015M-176)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Hancock Central School District is located in the Towns of Hancock, Deposit and Tompkins in Delaware County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. … with approximately 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The … are structurally balanced and include realistic estimates for revenues and appropriations. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialNew York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine if the New York State Department of Labor (NYSDOL) discontinued unemployment insurance (UI) … New York State Department of Labor Unemployment Insurance Payments to County Jail …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countySouth Lewis Central School District – Financial Condition (2016M-83)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $25.1 … unassigned fund balance exceeded the 4 percent legal limit for fiscal years 2012-13 through 2014-15. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83