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Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Purpose of Audit The purpose of our audit was to review administrative compensation, purchasing and … million in restricted funds that should have been returned to component districts. The Board has not adopted a written … fiscal years 2013-14 and 2014-15 which are questionable as to whether they were for legitimate and necessary purposes. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationRoosevelt Fire District – Fire Station Project (2015M-163)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Roosevelt Fire District is a district corporation of the state, distinct and separate from the Town of Hyde …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations for the period … for 2014 totaled $229,350. Key Findings The Board failed to properly segregate the Treasurer’s duties or establish … in District funds and made $709 in questionable payments to her husband. The former Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Town of Butternuts – Accounting and Reporting (2016M-323)
… $181,500 of sales tax distributions and $150,400 of State transportation aid across differing and incorrect tax …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… officials: Used a competitive process to procure goods and services. Ensured compliance with the Dignity for All … School officials did not: Establish adequate policies and procedures for credit cards resulting in the … and procedures. Monitor purchases for cost savings opportunities through the use of State contracts and price …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allBroome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s computerized data and assets …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, … Board is making significant financial decisions related to equipment needs without sufficient information. The District does not have a written capital plan, with an equipment replacement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Hortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Cost-Saving Ideas: School District Auditing – Audit Committee
… The audit committee assists and advises the board on issues relating to … internal and external audits. Selecting the audit committee You must select an audit committee unless your …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeBay Shore Fire District – Time and Attendance Records (2017M-264)
… of the State, distinct and separate from the Town of Islip in Suffolk County and provides approximately 13,500 residents …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Rutland Fire District – Board Oversight (2017M-262)
… monthly reports, including budget-to-actual reports and trial balances, or compare bank reconciliations with bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262County of Rockland – Budget Review (B18-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Rockland County - Budget Review (B17-6-16)
… each year, starting with the fiscal year during which it was authorized to issue obligations and for each …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Candor Fire District – Controls Over Financial Activities (2014M-268)
… and separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Pine City Fire District No. 1 – Board Oversight (2017M-166)
… State, distinct and separate from the Town of Southport in Chemung County. The District is governed by an elected … expenditures or standard mileage. Establish reserve funds in accordance with law. … Pine City Fire District No 1 Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Mineola Union Free School District – Competitive Quotations (2015M-313)
… schools with approximately 2,800 students, is governed by an elected five-member Board of Education. Budgeted … that quotes are obtained or purchases are made through a State or County contract prior to approving the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… Board of Cooperative Educational Services (BOCES) is a public entity serving 23 component school districts. BOCES is governed by an 11-member Board of Education elected by the …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalAlternative and Out-of-Service Death Benefits – State Police Plan
… pension reserve that would have been established under the State Police retirement plan (Section 381-b) had you retired …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsPearl River Union Free School District – Competitive Procurement (2015M-363)
… schools with approximately 2,500 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… The District, which is one of 58 such districts in the State, is governed by a five-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238