Search
Village of Speculator – Financial Condition (2013M-381)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through August 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Wayne Central School District – Transportation Department Operations (2021M-160)
… (Board) did not adopt comprehensive written policies for the transportation department’s operations. District officials did not maintain detailed records for the transportation department or develop procedures for evaluating the transportation department’s operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mMonticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… Purpose of Audit The objective of our audit was to assess the Authority’s administration of Housing Choice Voucher (HCV) programs for the period April …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272IX.12.A Key Provisions – IX. Federal Grants
… will be subject to CMIA interest calculations if the total annual expenditures for any federal program, as recorded in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsEast Moriches Union Free School District – Budget Review (B7-13-3)
… year are reasonable. Background The East Moriches Union Free School District, located in Suffolk County, issued debt … in this budget review letter. … East Moriches Union Free School District Budget Review B7133 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Wyandanch Union Free School District – Budget Review (B20-7-7)
The purpose of our budget review was to provide an independent evaluation of the adopted 202021 budget
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Whitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Sayville Public Library – Treasurer (2016M-334)
… our audit was to review the Library’s Treasurer position for the period July 1, 2015 through June 30, 2016. Background … five-member Board of Trustees. Operating expenditures for the 2015-16 fiscal year totaled approximately $3.7 … did not take an oath of office, which is a requirement for holding public office. Key Recommendations Consult with …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Center 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 … staff training on cash collection … 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-378State Agencies Bulletin No. 1876
… (7U), PFRS (7W), NYSTRS (7X), and ERS (7Y). Affected Employees Employees who are Tier 6 members of NYCTRS, NYCBERS, NYCERS, … and contributions under qualified retirement plans, the annual compensation limit under Section 401(a), 404(I), 408 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsTonawanda City School District – Financial Management (2016M-370)
… for the 2016-17 fiscal year total approximately $32 million. Key Findings The District appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Rye Neck Union Free School District – Information Technology (2016M-280)
… 2014 through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of Mamaroneck in … current risks identified by the IT commun … 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-280Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.2 … fund balance has been well over the statutory limit for the past several years. Certain reserves had excessive …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s … in no net increase in general fund costs, and reduced the tax levy by more than 5 percent. Key Recommendations There are no recommendations for this audit. … Sidney Central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentCarle Place Union Free School District – Payroll (2016M-69)
… audit was to review the District’s internal controls over payroll for the period July 1, 2014 through October 31, 2015. … fiscal year are $47.7 million. Key Finding Although the payroll clerk performs procedures to double check her own … process should involve someone independently reviewing payroll prior to processing. Key Recommendation District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… internal controls over the District’s procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were $92.8 million. Key Findings … a competitive process. District officials placed orders for goods or services without a valid purchase order, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… transfers totaling approximately $4.2 million to reserve funds after the 2011-12 fiscal year-end, rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Iroquois Central School District – Financial Condition (2014M-22)
… revenue, expenditure and fund balance estimates for the annual budget. Ensure that all reserves and established and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Hudson City School District – Grant Administration (2013M-324)
… to evaluate internal controls over grant administration for the period July 1, 2011 through May 6, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $41.5 million. … were not approved, not properly supported or not expended for legitimate grant purposes. Grant expenditures reported to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Southern Cayuga Central School District – Financial Management (2015M-224)
… August 6, 2015. Background The Southern Cayuga Central School District is located in the Towns of Venice, Locke, … Fleming and Ledyard in Cayuga County, and the Town of Lansing in Tompkins County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224