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Eggertsville Fire District – Financial Activity (2017M-27)
… was properly recorded and reported and that District money was safeguarded for the period January 1, 2015 through … is properly recorded and reported and that District money is safeguarded. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27West Seneca Fire District #4 – Procurement (2020M-52)
… [read complete report - pdf] Audit Objective Determine if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and General Municipal Law (GML). Key Findings The procurement … District officials were unable to provide written quotes for 42 purchases totaling $149,854 to demonstrate competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… by the Mayor and the City Council, who are responsible for the legislative affairs of City government. The … seven Council members. The City’s budgeted expenditures for the 2011-12 fiscal year were $467.1 million. Results of …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fWindsor Central School District – Cafeteria Operations (2016M-130)
… is located in the Towns of Colesville, Kirkwood, Sanford and Windsor in Broome County. The District, which operates … a federally funded Summer Food Service Program provider and increased in-house catering. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Unadilla Valley Central School District – Special Education Services (2016M-47)
… one school with approximately 900 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mOtsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… internal controls over extra-classroom activity funds for the period July 1, 2014 through June 30, 2015. Background … services to students from 19 component districts, is governed by a nine-member Board of Education elected by … almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding BOCES officials did …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraLe Roy Central School District – Payroll (2016M-412)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 31, 2015. … The Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, Bethlehem and New … operates four schools with approximately 1,900 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Valley Central School District – Financial Condition (2014M-58)
… financial condition and the Board’s budgeting practices for the period July 1, 2012 through August 5, 2013. … 2012-13 fiscal year. Budgeted general fund appropriations for 2012-13 totaled approximately $90 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Purpose of Audit The purpose of our audit was to determine whether the District provided cost-effective special education …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationArlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… it rents through a cooperative services agreement for the period July 1, 2014 through July 21, 2015. Background The Arlington Central School District is located in the Towns of LaGrange, Pleasant Valley, Beekman … operates 11 schools with approximately 9,000 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryHaverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mKatonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Purpose of Audit The purpose of our audit was to review the process … through April 6, 2016. Background The Katonah-Lewisboro Union Free School District is located in the Town of … in compliance with its adopted policy. … KatonahLewisboro Union Free School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalIsland Trees Union Free School District – Overtime (2016M-389)
… our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, 2016. Background The Island Trees Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Indian Lake Central School District – Claims Auditing (2016M-15)
… function. Key Recommendation Ensure that a deliberate and thorough audit of all claims is conducted by each member …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… District’s internal controls over the claims processing function for the period July 1, 2011, to October 31, 2012. … processing function that allow claims to be audited in a timely manner and in accordance with District policy and Education Law. Key Recommendation This is a positive report and there are no recommendations. … …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… in a timely manner in accordance with BOCES’ policy and statutory requirements. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Greenwich Central School District – Claims Auditing (2016M-37)
… not consistently audit all claims related to the capital fund prior to payment. Key Recommendation The Board should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… the Town of Shelby’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in December 2021. Background The Town, located in Orleans …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Opinion 2001-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14