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Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… Objective Determine whether the Port Washington Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … health training as required to all staff for the 2020-21 school year by September 15, 2020 per New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … mental health that educators should know were not included in the District’s training offered to staff. Eight of the 12 … mental health that educators should know were not included in the District’s training offered to the special education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newBethlehem Central School District – In-School Internet Connectivity S9-22-1
… (NYSED). When tested, the average wireless Internet download speed was 142 Mbps. The District’s contracted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Key Findings Department officers and members did not provide adequate financial oversight. As a result, officers and members were not in a position to monitor and assess the Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesVillage of Greene – Investment Program (2023M-112)
… of Greene (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials developed a comprehensive investment program but did not effectively … Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, which had an …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Village of Unadilla – Procurement (2022M-182)
… $57,898 which were subject to the procurement policy. Insurance coverage and professional services totaling … and the procurement policy. Award contracts for insurance coverage and professional services only after …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
audit school blind brookrye
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersCortland County - Financial Management and Reporting (2019M-162)
… the State Comptroller’s Office (OSC) 519 days late because of the condition of the records. Key Recommendations Fill key financial … identified in previous audits to ensure the accuracy of the accounting records. Update and/or develop policies and …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mWest Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Oxford – Procurement (2024M-88)
… did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had alternative procurement procedures in place. Specifically, competition was not sought for: 52 … the Town obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Town of Walton – Incompatible Duties (2016M-309)
… and disbursements processes for the period January 1, 2015 through July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately … the financial records or appoint a bookkeeper who does not have incompatible duties, such as those of the Town …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet operations for …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … claims auditor reported directly to the Board. The Board has not established an audit committee because it was unaware of the requirement to do so. The District did not use a competitive request for proposal process when selecting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Western New York Maritime Charter School – Financial Operations (2015M-124)
… and purchasing practices for the period July 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is 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. Oversight of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Manorville Fire District – Board Oversight and Fuel (2016M-411)
… July 31, 2016. Background The Manorville Fire District is a district corporation of the State, distinct and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Town of Southold – Financial Operations (2014M-299)
… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for the … The Town does not have effective policies and procedures to ensure that cash is properly safeguarded in the Receiver … The purpose of our audit was to review selected financial operations of the Town for the …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Middle Country Public Library – Treasurer (2015M-291)
… Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background The Middle Country Public … or independent contractor is unclear. The Board does not require the Treasurer to take an oath of office, and the … of being paid a salary. The Treasurer only signs checks but does not maintain accounting records or prepare and …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the period January 1, … through September 20, 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its charter from the Board of Regents …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355