Search
Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… [read complete report – pdf] Audit Objective Determine whether Roslyn Union Free … inventory records. The IT inventory list included at least 400 active IT devices that were missing either a serial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentRed Hook Central School District – Financial Management (2016M-105)
… July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as … Red Hook Central School District Financial Management 2016M105 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Purpose of Audit The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for … or procedures over the Commission's operations that outline the Board's and the towns' roles and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mAndover Central School District – Internal Controls Over Reserve Funds (2013M-162)
Andover Central School District Internal Controls Over Reserve Funds 2013M162
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsOpinion 2003-2
… the opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in coterminous town village) TOWNS -- Powers and Duties (authority to form joint fire district in coterminous town/village) …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2State Agencies Bulletin No. 1352
… All Employees Effective Date(s) NPAY799 will be available in Control–D the Friday after each pay cycle is confirmed Background Eligibility for the location pay earnings is based on the employee’s … in determining the appropriate location pay earnings for their employees, OSC created Control-D report NPAY799 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1352-new-control-d-report-npay799-location-pay-exceptions-reportWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
Westerlo Volunteer Fire Company Cash Disbursements 2014M179
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… and reported and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. … and part of the Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company reported approximately … reconciliations, bank statements and canceled check images for Board review. Ensure that all bills are approved prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board … The Ossining Union Free School District is located in the Village of Ossining, in Westchester County. The District has approximately 4,980 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… Purpose of Audit The purpose of our audit was to determine whether the Board had multiyear … 1, 2016 through August 17, 2017. Background The Town of Neversink is located in Sullivan County and has a … Town of Neversink Multiyear Planning and Fund Balance Management …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260North Bellmore Union Free School District – Financial Condition (2014M-47)
… financial operations and the use of fund balance for the period of July 1, 2012 through June 30, 2013. … The North Bellmore Union Free School District is located in the Towns of Hempstead in Nassau County. The District is … with approximately 2,100 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $50.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Roslyn Union Free School District – Cash Receipts (2016M-241)
… receipts are not issued for money received in building locations other than the District office. Eight of 30 … issue press-numbered triplicate receipts at all District locations. Ensure that all receipts are deposited on a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s … The Cortland Enlarged City School District is located in the City of Cortland and the Towns of Cortlandville, Harford, Lapeer and Virgil in Cortland County and the Town of Dryden in Tompkins County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… to examine the District’s financial management practices for the period July 1, 2013 through May 12, 2015. Background … of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The District, which … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $151.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… The District Treasurer (Treasurer) did not account for health insurance benefits provided to cafeteria employees … could have saved over $21,000 by purchasing milk through a different vendor. Key Recommendations The Treasurer should … and revenue-per-ME. The food service supervisor should review the New York Office of General Services (OGS) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mHighland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Purpose of Audit The purpose of our audit was to review the District’s … Falls - Fort Montgomery Central School District is located in the Town of Highlands in Orange County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialOpinion 97-10
… a firehouse on a concrete slab on fire district property and the fire district would make annual payments to the … as a firehouse on real property owned by the fire district and, if so, whether the project would be subject to … fire district would make annual payments to the contractor and title to the structure would pass to the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… the County, before approving a $3.5 million speculative project involving the purchase of land and installation of a … use appropriate evaluation criteria before it approved the construction of a $760,000 facility with the apparent sole … procedures to ensure that the review and approval of each project is for a permissible IDA project and adequately …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalWaterville Central School District – Criminal History Background Checks (2016M-23)
… District is located in the Towns of Augusta, Kirkland, Marshall, Paris, Sangerfield and Vernon in Oneida County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksCleveland Hill Union Free School District – Financial Management (2017M-235)
… 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of … Cleveland Hill Union Free School District Financial Management 2017M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235