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Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2003. Local … we found the significant revenue and expenditure estimates in the District’s proposed budget to be reasonable. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Holland Patent Central School District – Fuel Inventory (2023M-141)
… report – pdf] Audit Objective Determine whether Holland Patent Central School District (District) officials … Determine whether Holland Patent Central School District District officials safeguarded …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Albany County – Sexual Harassment Prevention Training (S9-23-05)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings Although County officials provided employees and most elected officials annual SHP Training, they did not maintain reliable records of who …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Fabius-Pompey Central School District – Budget Review (B3-14-5)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Dix – Supervisor’s Control of Cash (2022M-57)
… (Board) did not adopt written policies and procedures for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received $1,254 in dental and … former bookkeeper were referred to outside law enforcement for review. Key Recommendations Properly collect, disburse …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) officials … audit fire department Upper Jay financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mTown of Lake Luzerne – Procurement (2022M-95)
… three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to … were adequately supported and collections were deposited in a timely manner. Key Findings While School officials … district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionOlean City School District – Reserve Funds (2022M-187)
… City School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Addison Central School District – Procurement of Professional Services (2023M-6)
… last five years as required by Chapter 263 of the Laws of 2005. Have consistently used the same construction management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… pdf] Audit Objective Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were … prior to payment. As a result, BOCES has a higher risk of inaccurate or improper payments occurring. We reviewed … Determine whether Oswego County Board of Cooperative Educational Services BOCES claims were audited …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … maintained. Provide bank statements or canceled checks to the Board and ensure cash accounts were independently … maintained accurate accounting records and reports to allow the Town Board Board to effectively manage the Towns …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Marion Central School District – Procurement (2022M-3)
… School District (District) officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes. Key Findings The Board did not … Central School District District officials procured goods and services in accordance with the procurement policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Seneca Falls Central School District – Procurement (2021M-201)
… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key … officials did not always use a competitive process to procure goods and services to achieve the optimal use of … District District officials used a competitive process to procure goods and services to achieve the optimal use of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… recorded, remitted, deposited, disbursed and reconciled. The District did not have proper procedures or a faculty … auditor. Collections totaling $5,767 were not recorded in the accounting records and were not deposited in the bank and collections of $845,258 were missing key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomQuaker Street Fire District – Board Oversight (2021M-96)
… procurement policy, claims were adequately reviewed, and financial reports (AUDs) were filed timely. Key Findings … all disbursements complied with the procurement policy and claims were for a proper District purpose or adequately … ensure the Annual Update Documents (AUDs) were completed and submitted timely. Key Recommendations Ensure competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was … supported, and that money was safeguarded. Key Findings Department officials did not ensure that financial activity … Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesLake Pleasant Central School District – Claims Auditing (2021M-202)
… not always properly audited and approved before payment. Eleven signed checks (22 percent) reviewed totaling $101,360 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Town of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18