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Windsor Central School District – Cafeteria Operations (2016M-130)
… to examine District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, … District officials have taken actions to reduce the school lunch fund’s dependence on the general fund to support …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… claims processing function that allow claims to be audited in a timely manner in accordance with BOCES’ policy and statutory requirements. …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. … reconciliations. Key Recommendation Develop policies and procedures requiring a final accounting or reconciliation … of each fundraising activity, which should be reviewed and any significant differences resolved and reported to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraMorristown Central School District – Claims Audit Process (2016M-257)
… in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. Lawrence County. The District, which … function to ensure that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Minerva Central School District – Payroll (2016M-18)
… audit was to determine if District officials implemented payroll policies and procedures to ensure that employee pay … implemented appropriate procedures for processing payroll to ensure that employee salaries and wages were … Minerva Central School District Payroll 2016M18 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… 31, 2012. Background The Rotterdam-Mohonasen Central School District is located in Schenectady County. The … RotterdamMohonasen Central School District Claims Processing 2013M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… 31, 2013. Background The Remsenburg-Speonk Union Free School District (District) is located in the Town of … RemsenburgSpeonk Union Free School District Claims Processing 2013M128 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to most employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any elected …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Pine Bush Central School District – Claims Audit Process (2017M-171)
… 1, 2016 through June 30, 2017. Background The Pine Bush Central School District is located in the towns of Crawford, … Pine Bush Central School District Claims Audit Process 2017M171 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Piseco Common School District – Claims Auditing (2015M-230)
… Common School District is located in the Towns of Arietta and Morehouse in Hamilton County. The District, which is … Board of Education, does not operate a school, and its 30 students attend schools in other districts on a … procedures to ensure that claims are adequately documented and supported, are for legitimate District purposes and are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Village of Speculator – Claims Auditing (2017M-25)
… of Audit The purpose of our audit was to determine whether Village officials established effective procedures to ensure … audited, adequately supported and for a legitimate Village purpose for the period June 1, 2015 through October 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through … BrookhavenComsewogue Union Free School District Professional Services 2015M267 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesAvoca Central School District – Separation Payments (2015M-273)
… of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The District, which operates … Key Finding District officials sufficiently reviewed and approved separation payments, but they have not developed … Key Recommendation District officials should develop, and the Board adopt, written policies and procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Cortland County Industrial Development Agency – Project Management (2015M-303)
… 1974 by the State Legislature to benefit Cortland County and its residents. The Agency is governed by a seven-member … officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectSummitville Fire District – Financial Activities (2016M-395)
… to ensure that financial activity was properly recorded and reported and that District money was safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Mamakating, and is located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Town of Hillsdale – Justice Court Operations (2014M-312)
… The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The Town, which is … Board, maintains a Justice Court with two elected Justices and an appointed Court clerk. The Court collected $77,277 in fines, fees and surcharges during our audit period. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Eggertsville Fire District – Financial Activity (2017M-27)
… to ensure that financial activity was properly recorded and reported and that District money was safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Amherst in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town of Lloyd - Information Technology (2019M-36)
… IT control weaknesses were communicated confidentially to Officials. Key Recommendations Monitor compliance with the … use policy. Provide IT security awareness training to personnel who use IT resources. Adopt written IT policies and procedures to address disaster recovery and data backup. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Village of Menands - Justice Court Operations (2019M-185)
… that all remittances to the Village are made before the 10th of the month. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185