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West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that … West Buffalo Charter School Student Enrollment and Billing 2013M314 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
Young Womens College Prep Charter School of Rochester Information Technology 2016M24
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyHammond Fire District – Board Oversight (2024M-151)
… District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a … requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151State Agencies Bulletin No. 838
To explain OSCs automatic processing of the reduction to the 2008 Blind Veterans Annuity payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Farmingdale Union Free School District – Payroll (2024M-22)
Determine whether Farmingdale Union Free School District District officials properly monitored approved and controlled overtime
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… to sell their notes and bonds at private or negotiated sale to first secure the New York State Comptroller’s … public authority debt issuances. Finally, municipalities, school districts and district corporations are authorized to … Law ( Sections 90.00 and 90.10 ) is that municipalities, school districts and district corporations secure the …
https://www.osc.ny.gov/debt/approvalsNorth Babylon Union Free School District – Online Banking (2023M-156)
… did not enter into an adequate written bank agreement with their banking institution, and the Board did not adopt … Enter into an adequate written bank agreement with their banking institution and adopt an online banking … online banking transactions. District officials agreed with our findings and recommendations and have initiated, or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Red Hook Central School District – Inventories (2023M-133)
… officials adequately monitored and safeguarded fuel and EZ Pass tags …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Garden City Union Free School District – IT Asset Management (2023M-161)
… invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Lincoln - Disbursements (2022M-198)
… paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key Recommendations Consult with legal counsel about the unsupported claim payments to … support before approving them. Town officials agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed … to the public, Establish controls to address the lack of segregation of the Clerk-Treasurer’s duties, Provide … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… (Comptroller) completed timely and accurate annual and monthly financial reports. Key Findings The former … and did not complete timely and accurate annual and monthly financial reports. As a result, the City Common … overdue report was more than four years past its due date. Monthly financial reports included erroneous reporting of …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Brocton Central School District – Claims Audit (2023M-15)
… have found that of the 184 claims we reviewed totaling $1 . 9 million, 100 claims totaling approximately $141,000 … action . Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… (District) officials adequately managed nonstudent network user accounts and developed and adopted an information technology (IT) contingency plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million for the … over the last three school years. Although most of the repairs and improvements were proportionately funded by the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… $3 million annually. Department heads utilize worksheets to prepare budget estimates, which are then required to be manually input into the financial system by the business office, which is inefficient and increases the likelihood for errors. There …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… written IT contingency plan or provide IT security awareness training. Key Recommendations Properly manage … IT contingency plan and provide periodic IT security awareness training. School officials agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialPelham Union Free School District – Information Technology (2021M-134)
… unauthorized use, access and loss, and adopted an adequate IT contingency plan. Key Findings District officials did not … use, access, and loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were communicated confidentially …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134