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Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
Evergreen Charter School Employee and Independent Contractor Fingerprinting 2016M225
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorHendrick Hudson Central School District – Financial Condition (2013M-241)
… budgets and managed fund balance responsibly in accordance with statute. Although the District’s fund balance has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… Purpose of Audit The purpose of our audit was to examine student enrollment and billing processes for the period July 1, 2015 through February 2, 2017. Background The Charter School of Inquiry, located in the City of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Greenville Fire District – Investment Program (2023M-106)
… four objectives of a comprehensive investment program - legality, safety, liquidity and yield - when investing …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Village of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village … 1, 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in … Village of Newport Financial Management 2017M12 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Saranac Central School District – Investment Program (2023M-89)
… million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. … monthly cash flow forecasts to estimate funds available for investment. Key Recommendations Prepare monthly cash … flow forecasts that estimate the amount of funds available for investment. Consider all four objectives of a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Tonawanda City School District - Procurement (2023M-108)
… process to procure goods and services. Key Findings The Board of Education (Board) and District officials did not … may have paid more than necessary for goods and services. The Board and District officials: Procured 167 interactive … procedures. Did not obtain quotes or request proposals in accordance with District policies for 23 purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Village of Fayetteville – Information Technology Policies (2017M-47)
… and procedures for individual access rights, disaster recovery and password security management. Eight former … and procedures to address user access rights, disaster recovery and password security management. Ensure that users …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and … Certain reserves had excessive balances when compared to their respective liabilities. Key Recommendations Ensure … all reserve balances and transfer overfunded amounts to unrestricted fund balance, where allowed by law, or other …
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)
… audit was to examine the District’s officials’ actions to control expenditures and improve student achievement for the … Sidney Central School District Expenditure Control and Student Achievement 2014M163 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentTown of Bainbridge – Financial Management (2016M-332)
… through July 21, 2016. Background The Town of Bainbridge is located in Chenango County. The Town, which has approximately 3,300 residents, is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332East Moriches Union Free School District – Budget Review (B7-14-3)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Brookfield Central School District – Financial Condition (2014M-48)
… October 31, 2013. Background The Brookfield Central School District is located in the Towns of Brookfield, … governed by a five-member Board of Education, operates one school with about 230 students. Budgeted appropriations for … Brookfield Central School District Financial Condition 2014M48 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Liberty – Justice Court Operations (2016M-336)
… July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 … Justices did not reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are collected or tickets are referred to the DMV …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Ellicottville Central School District – Purchasing (2014M-177)
… Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, Humphrey …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Town of Orangetown – Overtime (2017M-48)
… adopted budgets and allowed them to be over-expended each year. Our review of work schedules, time sheets and payroll … Monitor or control the overtime budgets throughout the year and make timely budget transfers, when necessary. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… complete report – pdf] Audit Objective Determine whether Cold Spring Harbor Central School District (District) … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… complete report - pdf] Audit Objective Determine whether the Palmyra-Macedon Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended … Determine whether the PalmyraMacedon Central School District District used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications … (FCC) recommended bandwidth. Audit Results The District’s Internet connectivity met the FCC’s recommended bandwidth of … Department (NYSED). When tested, the average wireless Internet download speed was 127 Mbps. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetTown of Lansing – Information Technology (2022M-66)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we … basis and disable unnecessary network user accounts in a timely manner. Develop and adopt adequate written IT …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66