Search
Village of Goshen – Financial Condition (2014M-75)
… The Village of Goshen is located in Orange County and has a population of approximately 5,400. The Village is … a Village Board which is responsible, along with the Mayor and department heads, for the effectiveness and proper functioning of internal controls. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75State Agencies Bulletin No. 1879
… State Agencies Bulletin No 1879 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1879-council-82-dues-increaseCarle Place Water District – Procurement (2014M-18)
… audit was to evaluate the District’s procurement practices for the period January 1, 2012 through October 31, 2013. … which comprises three members. The District’s expenditures for the 2012 fiscal year totaled over $2.2 million. Key … officials did not always obtain necessary quotations for purchases. Key Recommendations Consider revising the …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Green Island Power Authority – Electric Billing and Collection (2015M-137)
… Green Island Power Authority Electric Billing and Collection 2015M137 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Village of Attica – Justice Court (2014M-30)
… 20, 2013. Background The Village of Attica, located in Wyoming and Genesee Counties, is governed by a five-member … was not used to generate a balance due report. Cases in which payment was not received within 60 days were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Enterprise Charter School - Procurement (2019M-06)
… with the School’s procurement policy or publicly advertise for capital improvement projects. Verify that the School … of General Services contract (State contract) pricing for goods procured. Key Recommendations Comply with the policy to secure quotes or requests for proposals when required, review all quotes received and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Jamesport Fire District - Length of Service Award Program (2019M-05)
… Determine if District officials properly administer the length of service award program (LOSAP). Key Findings The … Determine if District officials properly administer the length of service award program LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not … District officials should use NYS contracts for renting cars. The Board should require proof of attendance for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelUlster County Community College - Retiree Health Insurance and Payroll (2018M-123)
Ulster County Community College Retiree Health Insurance and Payroll 2018M123
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollSouthold Union Free School District - Leave Accruals (2018M-113)
… system is not working properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113North Merrick Union Free School District - Purchasing (2018M-87)
… complete report - pdf] Audit Objective Determine whether the purchasing of goods and services complied with … statutes and District policies. Noteworthy Achievements The District generally complied with New York State General … the required number of quotes. We selected 10 vendors who were paid a combined total of $5.1 million to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… $33.3 million. Key Finding The District's unrestricted fund balance for the 2013-14, 2014-15 and 2015-16 fiscal … Develop a plan to reduce the amount of available fund balance in a manner that benefits District residents. … SherburneEarlville Central School District Fund Balance 2017M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Penn Yan Central School District – Separation Payments (2015M-258)
… Background The Penn Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, Milo and Potter in Yates County, Geneva and Seneca in Ontario County and Pulteney in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Longwood Central School District – Purchasing (2016M-16)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Walden Fire District No. 2 – Purchasing (2017M-204)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Inlet Common School District – Claims Auditing (2015M-285)
… effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through August 31, 2015. … Background The Inlet Common School District is located in the Town of Inlet in Hamilton County. The District, which … three-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $1.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… to examine the claims audit process for the period July 1, 2014 through December 31, 2015. Background The … Educational Services (BOCES) is an association of 10 component school districts. BOCES is governed by a … for the 2015-16 fiscal year totaled approximately $29.2 million. Key Finding BOCES officials have established …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditGreenwood Lake Union Free School District – Financial Condition (2016M-40)
… period July 1, 2010 through June 30, 2015. Background The Greenwood Lake Union Free School District is located in the Town of Warwick in Orange … Greenwood Lake Union Free School District Financial Condition 2016M40 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242