Search

Port Byron Central School District – Financial Condition (2014M-71)

… audit was to examine the District’s financial condition for the period July 1, 2012 through October 22, 2013. … with approximately 1,000 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71

Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)

… the required number of accessible parking spaces and signs identifying van accessible spaces. Two located at interior doorways including interior signs with raised lettering and Braille, and closing speed of …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28

Town of Chazy – Water and Sewer District Financial Operations (2017M-42)

… managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 … The Town is governed by an elected five-member Town Board. Water and sewer revenue recorded during our audit period … Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, collected and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42

Town of Ithaca – Information Technology (2017M-52)

… does not address password security, wireless security, mobile computing and storage devices or online banking. Town … IT policy to address password security, wireless security, mobile computing and storage devices and online banking. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52

Copiague Union Free School District – Check Signing (2015M-181)

… The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181

Town of Taylor – Financial Management (2016M-391)

… purpose of our audit was to assess the Board’s oversight and financial management of the Town's operations for the … The Town of Taylor is located in Cortland County and has a population of approximately 525. The Town is … by an elected Town Board composed of the Supervisor and four Board members. Key Findings The Board has not …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391

Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)

… 1, 2015 through January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population … Town of Orchard Park Recreation Department Cash Receipts 2017M81 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81

Hammondsport Central School District – Investment Program (2024M-63)

… managed a comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not … program. From July 1, 2022 through February 29, 2024, the District earned $321,316 from its 37 interest bearing … the District’s investment program. Except as noted in Appendix A, District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

Southampton Union Free School District – Financial Management (2024M-43)

… Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) … Determine whether the Southampton Union Free School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43

State Agencies Bulletin No. 779

… amount as the annuity payable in the preceding year plus a percentage adjustment equal to the annual percentage …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increase

Wells Central School District – Financial Condition Management (2017M-70)

… Purpose of Audit The purpose of our audit was to determine whether District officials … The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70

Shoreham-Wading River Central School District – Financial Management (2017M-75)

… students. Budgeted appropriations for the 2016-17 fiscal year total approximately $72.7 million. Key Findings The Board has not adopted budgets … appropriations, exceeding the statutory limit by almost 7 percentage points. Key Recommendations Develop realistic …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017m

Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)

… purpose of our audit was to examine the controls over IT and the claims auditing process for the period July 1, 2014 … Services consists of 18 component school districts and operates at three campuses. BOCES is governed by a … personal Internet usage. The rooms housing the IT servers and infrastructure did not have safeguards to track access …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-information

Worcester Central School District – Unassigned Fund Balance (2016M-1)

… The Worcester Central School District is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1

Ogdensburg City School District – Payroll (2016M-250)

… Background The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon and Oswegatchie in St. Lawrence County. The District, which operates three … segregate the payroll clerk’s duties so that the clerk does not control all aspects of payroll transactions. If it …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250

South Glens Falls Central School District – Access Rights (2012M-257)

… was to determine whether employees had appropriate access rights to the District’s financial system for the period July … and develop procedures, to limit financial system access rights to only those functions that employees need to perform … job descriptions and assign financial system access rights to match the respective job functions. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257

Huntington Union Free School District – Financial Condition (2015M-356)

… September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in … Huntington Union Free School District Financial Condition 2015M356 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356

New Lebanon Central School District – Financial Condition (2015M-222)

… The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, … liabilities and accumulated excessive funds, resulting in taxpayers paying more than necessary to sustain District … process and develop a plan to use surplus fund balance in a manner that benefits District taxpayers. Review all …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222