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Brushton-Moira Central School District – Financial Condition (2015M-340)
… September 30, 2015. Background The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, … in St. Lawrence County. The District, which operates one school with approximately 800 students, is governed by an … BrushtonMoira Central School District Financial Condition 2015M340 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340City of Elmira – Financial Condition (2017M-90)
… 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of … City of Elmira Financial Condition 2017M90 …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Bethpage Union Free School District – Leave Accruals (2015M-100)
… if the District’s non-instructional employees received and used leave accruals in accordance with employment contracts and collective bargaining agreements for the period July 1, … than 2,900 students. Budgeted appropriations for payroll and associated employee benefits for 2014-15 totaled $62.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… period July 1, 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town … Bay Shore Union Free School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… leave balances being credited either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. Incorrectly calculated 61 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsVillage of Savona – Board Oversight (2015M-328)
… of Savona is located in the Town of Bath in Steuben County and has a population of approximately 830. The Village is … appropriations for the 2015-16 fiscal year for the general and water funds totaled $551,715. Key Findings The Board … the Mayor’s appointment of his wife as Clerk-Treasurer and did not segregate the financial duties of the …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven … Ensure that proof of residence documentation is current and maintained on file for each enrolled student. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Purpose of Audit The purpose of our audit was to examine internal … 2015. Background The Haldane School District is located in the Town of Phillipstown in Putnam County and the Town of … $22.9 million. Key Findings The District’s budget transfer policy does not state a dollar threshold for budget …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMount Sinai Union Free School District – Financial Management (2013M-227)
… through June 30, 2013. Background The Mount Sinai Union Free School District (District) is located in the Town of … Mount Sinai Union Free School District Financial Management 2013M227 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227East Hampton Union Free School District – Financial Software User Access (2016M-340)
… period July 1, 2014 through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates … East Hampton Union Free School District Financial Software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessAlexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which is governed by a Board of Education, serves approximately 1,400 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Chenango Forks Central School District – Financial Condition (2014M-98)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. … and 225 employees. The District’s budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… report – pdf] Audit Objective Determine whether the Board of Directors (Board) ensured that cash disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashTown of Ticonderoga – Capital Project Management (2023M-38)
… modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While we did not observe any … project activity. Close completed capital projects in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials’ budget … budget workbook method to allow for the direct transition of information. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… 2013. Background The Village of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a … appropriately segregated or that mitigating controls are in place. Consult the Village’s attorney to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mTrumansburg Central School District – Procurement (2022M-13)
… external auditor’s recommendation to update its purchasing policy and officials did not: Comply with the Board’s … a competitive method to procure professional services and insurance coverage from four vendors totaling $414,838 during … is sought periodically for all professional service and insurance coverage vendors. Officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… documentation to support that the purchasing process is followed. We reviewed payments totaling $305,033 to nine … to support purchasing processes, and ensure the policy is consistently followed. Corporation officials agreed with …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91