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Rochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… 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 tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Tuxedo Union Free School District – Financial Condition (2015M-360)
… Purpose of Audit The purpose of our audit was to examine the … officials did not develop a multiyear financial plan to address declining enrollment issues. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Beacon City School District – Budget Review (B6-13-10)
… Purpose of Audit The purpose of our budget 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/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… 2014 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling … There are no recommendations for this report. … Town of East Hampton Budget Review B71317 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Town of Rushford - Procurement (2020M-43)
… procurement policy and applicable statutes. Key Findings Of 59 payments totaling $632,000, two purchases totaling $175,000 were not competitively bid as required. Of 55 purchases totaling $189,000, 17 purchases totaling … request for proposals (RFP) and/or the required number of quotes prior to being made. The Town’s procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Village of Nelliston – Department of Public Works Payroll (2015M-104)
… of our audit was to examine the Village’s Department of Public Works (DPW) employee leave accruals and maintenance of …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Village of Silver Springs – Water Accountability and Billing (2015M-139)
… the Village’s water billing and production operations for the period January 1, 2013 through April 6, 2015. … of Trustees and an elected Mayor. Budgeted appropriations for the 2014-15 fiscal year were approximately $678,000. Key … Findings Village officials do not have written procedures for reconciling water produced by the Village’s system to the …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… listed in this chapter have been developed and organized to provide essential information that can be used for financial reporting and analytical purposes, and to enable State managers to monitor and track the type of revenues the State receives. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… provided. Review all unclaimed services identified in this report and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Lockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the … The Board did not routinely audit and approve claims prior to payment. From a sample of 30 claims, the Director signed … Recommendations Conduct a thorough audit of claims prior to payment. Ensure that the Treasurer is primarily …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Fabius-Pompey Central School District – Budget Review (B3-15-9)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Town of Corinth – Claims Auditing (2017M-102)
… supported and properly audited by the Board before payment for the period January 1, 2016 through February 28, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $5.2 million. Key Findings The … documentation to determine whether the amounts paid were for legitimate Town purposes. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Beacon City School District – Budget Review (B6-14-10)
Beacon City School District Budget Review B61410
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Chenango Valley Central School District – Budget Review (B4-15-8)
… projections in the District’s tentative budgets for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of Ulster – Town Assessor (2016M-361)
… Background The Town of Ulster is located in Ulster County and has a population of approximately 12,000. The Town is … Key Findings The Tax Assessor did not properly grant and monitor property tax exemptions. The Tax Assessor did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Village of Mayfield – Water and Sewer Operations (2017M-28)
… October 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton County and has a population of approximately 800. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28South Country Central School District – Procurement (2013M-91)
… was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background … Country Central School District (District) is located in Suffolk County in the Town of Brookhaven. The District is … Key Recommendation There are no recommendations for this report. … South Country Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… 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 tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… created to provide shared educational programs and services to 15 components school districts. BOCES is … did not ascertain whether purchasing was an option and, if so, analyze whether purchasing, rather than leasing, …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-property