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South Country Central School District – Information Technology Inventory (2017M-219)
… a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items reviewed, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryBrookfield Central School District – Claims Audit Process (2018M-6)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 … of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Town of Erwin – Justice Court (2017M-266)
… were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a Justice Court with … and traffic violations were adjudicated and reported in a timely manner. Key Recommendations The Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Bay Shore Fire District – Time and Attendance Records (2017M-264)
… written procedures for time and attendance. Require that all employees complete a time reporting record or time sheet and that all time sheets or timecards are reviewed and signed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Great Neck Union Free School District – Fuel (2016M-82)
… Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates 10 schools with approximately 6,400 students, is governed by … Ensure policies and written procedures are in place to adequately control the District’s fuel assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… 1, 2015 through February 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of the local school board. The School is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… be hired and have contact with students prior to receiving fingerprint clearances and allowed independent contractors to … services to students prior to obtaining or confirming fingerprint clearance. Establish a fingerprinting policy …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorHendrick Hudson Central School District – Financial Condition (2013M-241)
… to June 30, 2013. Background The Hendrick Hudson Central School District is located in Westchester County and includes … Hendrick Hudson Central School District Financial Condition 2013M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Carle Place Union Free School District – Payroll (2016M-69)
… 1, 2014 through October 31, 2015. Background The Carle Place Union Free School District is located in the Town of … Carle Place Union Free School District Payroll 2016M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 … Afton Central School District Management of Fund Balance and Reserves 2016M134 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… to control expenditures and improve student achievement for the period July 1, 2012 through February 20, 2014. … $613,000 annually by moving students in special education classes at BOCES to in-house classes. District officials obtained more than $1.6 million …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentVillage of Hempstead – Budget Review (B7-14-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year are reasonable. Background … revenue and expenditure projections in the proposed budget are reasonable. The Village’s proposed budget exceeds …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… 2012 through July 31, 2013. Background The Center Moriches Free Public Library is a school district library located in … Center Moriches Free Public Library Budgeting and Cash Receipts 2013M378 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… administration of Housing Choice Voucher (HCV) programs for the period April 1, 2015 through April 20, 2016. … Background The Village of Monticello Housing Authority is located in the Village of Monticello in Sullivan County. … was established pursuant to State Public Housing Law, is governed by a five-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272East Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Village of Speculator – Financial Condition (2013M-381)
… The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Sayville Public Library – Treasurer (2016M-334)
… Audit The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2015 through June … County. The Library, which received its charter from the New York State Education Department’s Board of Regents in 1952, …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334City of Geneva – Financial Management (2015M-105)
… $24.2 million. Key Findings The City Manager did not use historical trends or prior year amounts when producing … realistic estimates of revenues and expenditures based on historical trends and future projections. Continue to reduce …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Rye Neck Union Free School District – Information Technology (2016M-280)
… through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of Mamaroneck in … Rye Neck Union Free School District Information Technology 2016M280 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Tonawanda City School District – Financial Management (2016M-370)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Background The Tonawanda City School District is located in Erie County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370