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Oneonta City School District – Payroll (2017M-202)
… period July 1, 2015 through May 23, 2017. Background The Oneonta City School District is located in the City of Oneonta, Town of Oneonta and portions of the Towns of Laurens, Milford, … Oneonta City School District Payroll 2017M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Lima Public Library – Procurement (2017M-295)
… 1, 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston … Lima Public Library Procurement 2017M295 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Beaver River Central School District – Payroll (2016M-247)
… evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $17.4 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Oneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through July 31, … designed and operating effectively to ensure that tenant rents were properly billed, recorded and deposited. … Oneida Housing Authority Tenant Rents 2014M306 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Etna Volunteer Fire Department - Procurement (2019M-48)
… adequate controls over procurement. Key Findings Department officials generally did not document their efforts … in contracts. Key Recommendations The Board should: Ensure Department officials seek, and maintain documentation of, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… Determine whether the Sheriffs Department Department properly accounted for the financial …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Overview – Improving the Effectiveness of Your Claims Auditing Process
… Payments Allowed in Advance of Audit Problem Claims Red Flags Analytical Reviews Appendix A provides additional …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewTown of Western - Supervisor’s Records and Reports (2022M-184)
… complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain … Town operations and did not file required annual financial reports. As a result, the Town Board’s (Board’s) ability to … were between 163 and 893 days late. Ensure that monthly reports contained a detailed statement of cash receipts and …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Newfield Central School District – IT Asset Management (S9-22-17)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. Of … total cost of approximately $14,410 were not inventoried. In addition, annual inventories of all IT assets were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Walton Central School District – IT Asset Management (S9-22-24)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit walton school IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Central Valley Central School District – IT Asset Management (S9-22-7)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… complete report – pdf] Audit Objective Determine whether Gloversville Enlarged School District (District) officials … audit schools statewide IT asset management gloversville enlarged …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… to be filed each year, AUDs have not been filed with the New York State Office of the State Comptroller since 2013. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… 1, 2014 through December 31, 2015. Background The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, which operates … South Huntington Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Wyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the District’s … excess reserve funds to unrestricted fund balance (where allowed by law) or to other reserves established and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Pavilion Central School District – Financial Management (2017M-62)
… Central School District is located in Genesee, Livingston and Wyoming Counties. The District is governed by an elected seven-member Board of Education and operates two schools with approximately 740 students. … totaled approximately $18 million. Key Findings The Board and District officials prepared budgets for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Oakfield-Alabama Central School District – Budgeting (2016M-172)
… audit was to evaluate the District’s budgeting practices for the period July 1, 2011 through April 4, 2016. Background The Oakfield-Alabama Central School District is located in the Towns of … reserves as a funding source in annual budgets but does not use them, and the Board did not establish an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Suffolk County Probation Department – Restitution Payments (S9-20-9)
… Determine whether the Suffolk County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9