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Brocton Central School District – Purchasing (2015M-305)

Brocton Central School District Purchasing 2015M305

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305

Berkshire Union Free School District – Financial Condition (2015M-310)

… 2015. Background The Berkshire Union Free School District is a special act school district located on the grounds of … operates two schools with approximately 120 students, is governed by an appointed five-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310

Village of Ellicottville – Procurement (2016M-426)

… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … The procurement policy does not address the procedures to be followed for obtaining competitive pricing for … policy. Consider revising the procurement policy to prescribe the methods for soliciting competition for …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426

New Rochelle City School District – Financial Condition (2013M-377)

… Education. Operating expenditures for the 2012-13 fiscal year were $229.5 million. Key Finding The District has …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377

Fort Edward Union Free School District – Financial Condition (2015M-67)

… Background The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by a Board of Education and has approximately 100 … the District’s use of fund balance to ensure that action is taken, if necessary, to identify other funding sources …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67

Village of Harriman – Water Department Billing (2014M-311)

… Purpose of Audit The purpose of our audit was to review the Village’s water billing process for the period … Key Recommendations Ensure that all late fees are applied to the customer accounts according to the Village code. Develop clearly written policies and procedures for how the average consumption should be calculated and billed …

https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311

Village of Clifton Springs – Board Oversight (2014M-099)

… 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed by an elected five-member Board of Trustees, has …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099

Ramapo Catskill Library System – Procurement (2015M-84)

… was to examine the Library System’s procurement processes for the period January 1, 2013 through December 5, 2014. … member libraries’ board members. Budgeted appropriations for 2014 totaled approximately $4.4 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84

Town of Pawling – Procurement (2021M-17)

… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …

https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17

New Paltz Central School District – Payroll (2021M-45)

… (District) officials accurately paid employees’ salaries and wages. Key Findings District officials generally paid employees’ salaries and wages accurately but did not establish adequate controls … over payroll. Payroll was not always properly reviewed and certified before payments were made. There was no …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45

Peekskill City School District - Network User Accounts (2021M-195)

… network user accounts. Key Findings District officials did not adequately manage and monitor network user accounts. In addition to sensitive information technology (IT) control weaknesses … to officials, we found District officials should have: Disabled 133 of the District’s 821 network user …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195

Ellenville Central School District – Network User Accounts (2022M-18)

… network user accounts were adequately managed. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18

Germantown Central School District – Payroll (2023M-3)

… (Board). Key Findings The District did not have adequate payroll processes to ensure compensation paid to employees … the Board. District officials did not properly segregate payroll processing duties and did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3

Town of Eagle – Wind Power Revenues (2014M-125)

… did not properly review wind power revenues to ensure that the amounts received were accurate and complied with the contracts’ terms. The Board has not yet developed a comprehensive multiyear financial and capital plan. Key … and in accordance with applicable agreements. Develop a comprehensive multiyear financial and capital plan. …

https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125

Town of Eden - Real Property Tax Exemptions (2018M-231)

… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on …

https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231

Village of Canastota - Board Oversight (2018M-256)

… Department of public works (DPW) employees received payroll payments totaling approximately $4,000 over a … AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked is …

https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256

Town of Benson - Disbursements (2019M-54)

… adequate control procedures over check disbursements and bank account transfers. Key Findings The Supervisor did not review and sign 379 checks totaling $375,916 and instead, allowed a County employee to use a stamp to … adequate control procedures over check disbursements and bank account transfers …

https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54

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