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New York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the … New York Mills Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Tully Central School District – Financial Management (2016M-359)
… analysis. Ensure that reserve balances are maintained at reasonable levels and take appropriate action, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
OntarioSenecaYatesCayugaWayne Board of Cooperative Educational Services BOCES Multiyear Planning and Software Management 2016M249
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesWarsaw Central School District – Financial Management (2016M-278)
… fund balance and reserves. Review all reserves at least annually to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Watertown City School District – Financial Condition (2016M-85)
… July 1, 2014 through October 31, 2015. Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates … Watertown City School District Financial Condition 2016M85 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Rochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period … policies and procedures would provide guidance on when and how to solicit competition, documentation requirements to … school purposes, properly supported by a detailed original receipt, and, where applicable, to ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lindenhurst Union Free School District – Credit Cards (2016M-179)
… credit cards and report this information to the Board at each reorganizational meeting. Ensure that credit card …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179New Hartford Central School District – Payroll (2021M-149)
… Board authorizations. However, there are opportunities for District officials to strengthen internal controls over … new employees to the financial system and was responsible for adding and changing salaries and pay rates, processing … based on job duties. Ensure the Assistant Superintendent for Business Affairs (Assistant Superintendent) or another …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did … not have enforcement mechanisms to ensure funds were used for appropriate purposes and job creation and/or retention … files. Forward all loan modification requests to the Board for approval. Develop written policies and procedures …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanWayne Central School District – Property Disposal (2021M-161)
… [ read complete report - pdf ] Audit Objective Determine whether Wayne … disposals of District property. We examined the District’s disposal of 15 school buses and seven automated external … this property. We noted similar deficiencies in our 2014 report. 1 Further, despite the results of the District’s 2016 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… that officials did not: Convey management’s expectations for managing network user accounts through written policies … Key Recommendations Convey management’s expectations for managing network user accounts through written policies … and procedures. Routinely evaluate network user accounts for necessity, disable any unneeded accounts and monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Guilford – Budgeting (2023M-144)
… the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund … was not used as intended. Unrestricted fund balance for the general and highway funds exceeded the maximum …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Garden City Union Free School District – IT Asset Management (2023M-161)
… taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused. We … that 23 percent of the assets were not properly accounted for. Specifically: Four Chromebooks and an iPad with … the Board did not adopt a comprehensive written policy for IT equipment inventory, annual inventories were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Allen – Town Clerk Collections (2024M-120)
… (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Hyde Park Fire and Water District – Procurement (2025M-31)
… report - pdf] Audit Objective Determine whether the Hyde Park Fire and Water District (District) Board of … Determine whether the Hyde Park Fire and Water District District Board of Trustees …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Eden Central School District – Capital Project Management (2024M-83)
… did not seek competition for $3.2 million paid for change order work and professional services. Therefore, … Board did not review and approve any of the 108 project change orders totaling $1.4 million, and officials did not submit change orders to the New York State Education Department …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … (Director) did not complete all required testing of weighing and measuring devices or maintain complete … a complete and accurate master list of businesses with weighing and measuring devices that require inspection. In …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Dutchess County – Contract Monitoring (2023M-142)
… the contracts approved claims totaling approximately $4.5 million without ensuring that required contract progress, … officials also approved claims totaling approximately $4.3 million without ensuring that reports provided by the …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… and reported and that Company money was safeguarded for the period April 1, 2013 through November 24, 2014. … which comprises five elected members, is responsible for the Company’s overall financial management. During 2014, … sold at each fund-raising event are properly accounted for. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-over