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Lindenhurst Union Free School District – Collections (2024M-24)
… pdf] Audit Objective Determine whether Lindenhurst Union Free School District (District) officials ensured that funds … Determine whether Lindenhurst Union Free School District District officials ensured that funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through … years and made tuition calculation errors totaling $3,036 in the amounts billed. District officials did not: Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… can be lost, stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not … individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingGreene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … help ensure all weighing and measuring devices are tested in accordance with Agriculture and Markets regulations. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 through … change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance procedures to … all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceSherman Central School District – Claims Processing (2016M-352)
… 9, 2016. Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, … which operates one school with approximately 400 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… The Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk County. The … operates 11 schools with approximately 7,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Suffolk Board of Cooperative Educational Services (BOCES) is an association of 18 component school districts. Combined, … students in the western area of Suffolk County. BOCES is governed by a seven-member Board of Education elected by … $160.4 million. Key Findings Although the Board is required to approve all budget transfers above $25,000, …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andWest Islip Union Free School District – Payroll (2016M-78)
… 2015. Background The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The … operates seven schools with approximately 4,600 students, is governed by an elected seven-member Board of Education. … not control all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Morris Central School District – Financial Operations (2015M-251)
… 31, 2015. Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and … which operates one school with approximately 500 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Town of Plymouth – Employee Benefits (2023M-176)
… paid $12,037 for 20 holidays that were not authorized in the Town’s collective bargaining agreements (CBAs). Seven … Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all unused leave …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Middleburgh Central School District – Financial Condition (2013M-206)
… 2013. Background The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is governed by the Board of Education which comprises five … District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. Key Findings Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, … operates seven schools with approximately 4,200 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsFishers Island Union Free School District – Five Point Plan (2015M-320)
… 30, 2015. Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The … which operates one school with approximately 70 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Background The Charter School of Educational Excellence is a public school, located in the City of Yonkers, that is not under the control of the local school board. The School, which is governed by an eight-member Board of Trustees, had …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… 2016. Background The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. … operates three schools with approximately 1,900 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… 14, 2015. Background The Yonkers City School District is the school district for the City of Yonkers. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Western New York Maritime Charter School – Financial Operations (2015M-124)
… The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of the local school board. Oversight …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124City of Oswego – Community Development (2015M-108)
… through October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of approximately 18,150. The City is governed by an elected eight-member Common Council. … does not have a process in place to determine when it is appropriate to write off delinquent loans that are …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Eaton No. 1 Fire District – Board Oversight (2024M-4)
… required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the … accounting records and prepare and file financial reports in a timely manner. Perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4