Search
Lockport City School District - Procurement (2021M-198)
… complete report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured … Determine whether Lockport City School District District officials procured …
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)
… Determine whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s … Determine whether the Woodbourne Fire District District Board of Fire Commissioners Board provided adequate oversight …
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)
… whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash … review bank and investment statements and canceled check images. The Board also did not obtain an annual independent audit of Company records, as required. At the onset of the audit, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59CUNY Bulletin No. CU-580
… Purpose To provide agency instructions for processing the CUNY Rate … of Mechanics Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … 03/09/2017. Agency Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsTown of Hurley – Transfer Station Collections (2024M-132)
… without detection. For example: The amount of municipal waste collected, as recorded by the transfer … invoiced by the hauling company, which equates to the Town of Hurley (Town) collecting approximately $51,800 less in … collection procedures that did not address segregation of incompatible duties with respect to safeguarding …
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)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 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)
… services because they did not use a request for proposal (RFP) process to solicit written proposals for audit services. … proposals to ensure that all requirements set forth in the RFP process are met. Establish an audit committee to oversee …
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)
… that Company officials require multiple signatures for the withdrawal or disbursement of Company funds. Establish a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… of Audit The purpose of our audit was to evaluate the District’s financial condition and extra-classroom activity … 28, 2017. Background The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The District operates five schools and has approximately 3,025 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraFalconer Central School District – Financial Management (2016M-146)
… Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed … reasonable budgets. Revenue estimates were generally close to the actual revenues received. However, over the last five … did not use any of the appropriated fund balance planned to finance operations. Although the Board and administration …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Genesee Falls – Fiscal Stress (2013M-146)
… sound financial condition. The Town’s general and highway funds’ budgeted appropriations for the 2013 fiscal … fund balance declined from $83,179 at January 1, 2011 to a deficit of $38,059 at December 31, 2012. The general fund currently had a positive fund balance of $33,550 as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Woodridge – Financial Condition (2013M-172)
… department garage in January 2013 and changing the date of elections. The Board could make improvements in budget …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… and evaluated available options before deciding to lease a building. The process used to select a firm to … We also found that the terms and conditions of the lease agreement appear to benefit the Corporation more than the School. We estimate that the lease payments could exceed the Corporation’s costs by more …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … in Sullivan. The District provides fire protection to over 15,300. The District is governed by an elected … The Board adopted unrealistic budgets that contributed to the growth of total fund balance by 21 percent between …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for approving, monitoring and … (TCAD), a not-for-profit development organization, to perform all TCIDA’s administrative and financial services … Although the Board approved the IDA projects submitted to it, the Board did not provide adequate oversight during …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardRed Hook Central School District – Financial Management (2016M-105)
… in Dutchess County, as well as Clermont and Livingston in Columbia County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105William Floyd Union Free School District – Payroll (2016M-165)
… Suffolk County. The District, which operates eight schools with approximately 8,700 students, is governed by an elected … Manager for accuracy or compares the payroll registers with payroll source documents (i.e., time records) to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services … did not properly estimate certain budget appropriations and used the resulting surpluses totaling approximately $3 … of surplus funds for a purpose not statutorily allowed and had approximately $2.4 million in reserves that were not …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Audit The purpose of our audit was to examine the District’s financial management and its controls over transportation … and efficiently manage transportation costs. The District’s IT acceptable use policy has not been updated and policies … have not been established for computer security, disaster recovery, data backups and security awareness training. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management