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North Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… through October 6, 2015. Background The Gilboa-Conesville Central School District is located in five towns in Schoharie … GilboaConesville Central School District Oversight of Portable Devices 2015M344 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesHuntington Union Free School District – Financial Condition (2015M-356)
… July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates … Huntington Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The Business Manager has full administrative rights to the District’s … review of journal entries prepared by the Business Manager. System administrator responsibilities should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Amityville Union Free School District – Payroll (2016M-155)
… Free School District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Saratoga Springs Public Library – Claims Processing (2014M-351)
… of the Library’s internal controls over claims processing for the period July 1, 2013 through June 30, 2014. Background … Springs City School District. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $5.5 … the responsibility to audit and approve all claims for payment to the Board President. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Gowanda Central School District – Financial Management (2016M-368)
… of our audit was to review the District's financial management practices for the period July 1, 2013 through … Gowanda Central School District Financial Management 2016M368 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368West Babylon Union Free School District – School Lunch Operations (2016M-243)
… period July 1, 2014 through March 31, 2016. Background The West Babylon Union Free School District is located in the … West Babylon Union Free School District School Lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … The District significantly overestimated expenditures in its adopted budgets, and, therefore, none of the … Officials did not include the funding of reserves in the annual budgets. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mCopiague Union Free School District – Check Signing (2015M-181)
… School District is located in the Town of Babylon, Suffolk County. The District, which operates six schools with approximately 5,000 students, is governed by an … Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks using a flash drive that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Village of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing procedures for the period January … Village of Medina Ambulance Service Billings 2014M326 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Accounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform … Business Units of new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( … that includes only purchases related to a single master contract. Business Units should not split invoices to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … School Districts District extraclassroom activity ECA and scholarship funds were properly accounted for and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andLockport City School District - Procurement (2021M-198)
… procurement process for a $3.3 million security enhancement project. They did not seek competition for a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Woodbourne Fire District – Board Oversight (2023M-98)
… their ability to make informed financial decisions and levied taxes that were more than necessary to fund … (Treasurer) maintained basic accounting records and reports or provided regular financial reports to the … 31, 2022 fund balance was enough to fund nearly two and a half years of expenditures. Develop and adopt policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… checks to himself from January 2014 through May 2022. Use a Company credit card to make 794 personal cash … totaling over $62,300 from April 2016 through May 2022. These improper disbursements went unnoticed for years … deceased. As a result, we did not refer this matter to law enforcement. Key Recommendations Work to seek recovery of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132County of Rockland – Budget Review (B6-16-19)
… 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the … to solicit written proposals for audit services. The City does not have an audit committee to oversee and evaluate the CPA firm’s work. The …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia … funds from its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, … the withdrawal or disbursement of Company funds. Establish a credit card policy. Require the Treasurer to submit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016m