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Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly … budget amounts. Consider revising the procurement policy to require soliciting competition before awarding …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mVillage of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation … as a financing source rather than using recurring revenue to finance recurring expenditures. The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three years. The Mayor and …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … 1, 2016 through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is … paid for employee benefits are accurate and seek recovery of inappropriate payments. Periodically review accrued leave …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… by a five-member Board of Trustees, had approximately 300 enrolled students as of June 2016. Operating expenses for … employees’ leave carryover amounts were overstated by 47 days. Key Recommendations Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Westmoreland Central School District – State Transportation Aid (2017M-220)
… Purpose of Audit The purpose of our audit was to determine whether the District applied … aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Town of Waterloo – Board Oversight (2017M-110)
… a population of approximately 7,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… a population of approximately 3,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in Onondaga County. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementPembroke Central School District – Financial Management (2016M-31)
… three schools with approximately 975 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Niagara Falls City School District – Fuel Accountability (2015M-178)
… Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period July 1, 2013 through … 11 schools with approximately 7,100 students, is governed by an elected nine-member Board of Education. Budgeted … process. Key Recommendations Ensure that fuel purchased by the District is used solely for District purposes and seek …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… 2013 through November 19, 2015. Background The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… Superintendent of Schools (Superintendent) and former payroll clerk, were paid more than $95,300 in longevity … employees, including the former Superintendent and former payroll clerk, were overpaid by $20,595 in their final salary …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
Determine whether the GilboaConesville Central School District District Board of Education Board and officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mGreenville Central School District – Information Technology (2016M-221)
… distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Randolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Board has not adopted written policies and procedures to help guide the tuition billing and collection process. The … procedures for tuition billing and collection. Continue to work with SED to ensure that reconciled tuition rates are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mWestern New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of … of Trustees. Operating expenses for the 2013-14 fiscal year totaled approximately $4.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… to determine when they should use competition, such as an RFP process or written or verbal quotes. Key Recommendations … services using a competitive method, such as an RFP process, and ensure that District staff solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… insurance purposes and $5,000 or greater for inventory and depreciation purposes have tags affixed to them, locate the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Town of Webb Union Free School District – Fund Balance (2016M-140)
… one school with approximately 270 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140North Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance … 1, 2014 through December 18, 2015. Background The North Salem Central School District is located in the Town of North …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209