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Rye Neck Union Free School District – Information Technology (2016M-280)
… The Rye Neck Union Free School District is located in the Town of Mamaroneck in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $26.6 million. Key Findings There is … multiyear financial and capital plan for a three- to five- year period, and make appropriate adjustments to address any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Williamson Central School District – Procurement of Professional Services (2016M-55)
… The Williamson Central School District is located in the Towns of Ontario, Marion, Sodus and Williamson in Wayne County. The District, which operates three schools … when soliciting professional services. Enter into a written agreement with each professional service provider …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… The Port Washington Union Free School District is located in the Town of North Hempstead in Nassau County. The … necessary training to carry out the claims audit policy. A count of all stored goods was not conducted at least once a year. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andWesthill Central School District – Procurement (2016M-182)
… Background The Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The … $35.3 million. Key Findings Although the District adopted a purchasing policy, the policy did not include guidance for … and paid the agreed upon rates, they did not enter into a written agreement for the attorney’s services of $44,586. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Mineola Union Free School District – Competitive Quotations (2015M-313)
… The Mineola Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … that quotes are obtained or purchases are made through a State or County contract prior to approving the purchase … requirements. Ensure that adequate actions have been taken in soliciting competition, or applicable contracts are used, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… Purpose of Audit The purpose of our audit was to review the process and … July 1, 2014 through December 31, 2015. Background The Manchester-Shortsville Central School District is located in … one school with approximately 820 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalNanuet Union Free School District – Payroll (2015M-287)
… The Nanuet Union Free School District is located in the Town of Clarkstown in Rockland County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Village of Homer – Purchasing and Credit Cards (2017M-112)
… April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The Village, which has a population of approximately 3,300, is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Village of Fayetteville – Information Technology Policies (2017M-47)
… 2016. Background The Village of Fayetteville is located in the Town of Manlius in Onondaga County and has a population of approximately 4,400. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Background The Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Medina Central School District – Reserve Funds (2014M-155)
… Background The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member … underestimated revenues and overestimated expenditures by a total of approximately $14.7 million for the five fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… damage. The District, which is one of 58 such districts in the State, is governed by a five-member Board of Directors. Expenditures for the 2014 … not ensure that certain contract agreements were approved in a timely manner. Key Recommendations Ensure that meeting …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… was to review internal controls over cash disbursements for the period July 1, 2013 through October 31, 2014. … The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member … operating expenses totaled approximately $3.1 million for the 2013–14 school year. Key Findings When the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mTown of Schaghticoke – Water Operations (2016M-390)
… 30, 2016. Background The Town of Schaghticoke is located in Rensselaer County and has a population of approximately 7,600. The Town, which is … and procedures to provide guidance to employees involved in the billing and collection of water charges. Implement …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Town of Orangetown – Overtime (2017M-48)
… 19, 2016. Background The Town of Orangetown is located in Rockland County and has a population of approximately 50,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Ellicottville Central School District – Purchasing (2014M-177)
… The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… 2014. Background The Village of Franklinville is located in Cattaraugus County and has a population of approximately 1,740. The Village is governed … or develop a plan to address the causes for the difference in water produced to the amount billed to customers. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Mastic Beach Fire District – Cash Disbursements (2017M-38)
… 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District is governed by an elected … include a detailed resolution of such audit and approval in the Board minutes. Prepare an abstract or list of checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Town of Mooers – Payroll (2014M-087)
… Recommendations Ensure that Town employees complete and sign individual time records and that such records include …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087