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Honeoye Central School District – Payroll (2015M-277)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process … Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… of our audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, … FayettevilleManlius Central School District Claims Audit Process 2016M196 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mCold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… is located in the Town of Huntington in Suffolk County and the Town of Oyster Bay in Nassau County. The District, … was not attached to all claims to verify that the items and pricing on the invoices matched the contracts or cooperative bids. Key Recommendation Attach sufficient documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsCentral Valley School District – Claims Audit (2015M-129)
… The Treasurer does not oversee the application of her signature on checks or compare checks to the warrant prior to … of allowing checks to be signed by computer imprinted signature without the Treasurer’s direct supervision and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… – pdf] Purpose of Audit The purpose of our audit was to determine whether District officials ensured that new …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… by a seven-member Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant provisions of the New York State Public Housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Gloversville Public Library – Claims Processing (2014M-81)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s internal controls … Enlarged School District. The Library received its charter as a school district public library from the State Board of …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Authority’s procedures for monitoring water accountability and addressing water loss for the period January 1, 2014 … Finding Although the Authority is proactive in identifying and addressing unaccounted-for water, 43 percent of the water … efforts to investigate causes of excessive water loss and take appropriate action to reduce water loss and costs. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Longwood Public Library – Bank Account Management (2015M-309)
… located in the Town of Brookhaven in Suffolk County, is a school district public library that received a provisional … Board of Regents in 1953 and serves the Longwood Central School District’s residents. The Library is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 Greenfield Fire District
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Lakeland Central School District - Reserves Management (2019M-113)
… an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Slingerlands Fire District – Professional Services (2014M-250)
… Purpose of Audit The purpose of our audit was to review whether the District obtained … The Slingerlands Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Overview – Understanding Your Responsibilities: Elected & Appointed Officials
… and attests that, other than time charged to accruals, full hours were worked. In August 2015, this regulation was …
https://www.osc.ny.gov/retirement/members/ea-officials/overviewIncarcerated and Death Matches
Our Office examined $14 billion in payments for more than 17 million in medical and other service charges the New York State Insurance Fund NYSIF made on beh
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesFlorida Union Free School District – Information Technology (2017M-146)
… period July 1, 2015 through June 9, 2017. Background The Florida Union Free School District is located in the Towns of … Florida Union Free School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016. … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year were approximately $190 million. Key Findings The Board adopted budgets for fiscal years 2013-14 through 2015-16 that resulted in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… Herkimer County Sales Tax Distributions and Bank …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Cleveland Hill Union Free School District – Financial Management (2017M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … appropriated fund balance averaging $3.1 million annually to help finance budgeted appropriations. Budgeting practices …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… amounting to $6,746. However, the lack of documentation prevents officials from confirming it. Four of the 10 student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69