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Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Supervisor did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the … bookkeeper dedicates sufficient time to perform her duties and require the bookkeeper to maintain accurate, complete and timely accounting records. Periodically review the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board … 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire … did not perform a monthly audit of all claims to ensure they were for legitimate Company purposes. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationTown of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… interior signs with raised lettering and Braille, and closing speed of at least five seconds for doors with automatic closers, and One at the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Purpose of Audit The purpose of our audit was to determine if the District … Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Webster Central School District - Financial Condition (2018M-109)
… Webster Central School District Financial Condition 2018M109 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… complete report – pdf] Audit Objective Determine whether the William Floyd Union Free School District’s (District) Board of Education (Board) and District officials ensured check … were appropriate and secure. Key Findings While the bank transactions we reviewed were appropriate, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners … audit Fort Hunter fire district capital reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Sodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background … and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Silver Creek Central School District – Financial Condition (2015M-321)
… July 1, 2012 through September 15, 2015. Background The Silver Creek Central School District is located in the Towns … Silver Creek Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s … $7.3 million appear to be overfunded and the District has not properly used the debt reserve, which had a balance … at least annually to determine if the amounts reserved are necessary and reasonable, transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Purpose of Audit The purpose of our audit was to determine whether … cash collections and disbursements were properly accounted for for the period July 1, 2015 through January 31, 2017. … officials were unable to provide adequate support for what appear to be legitimate disbursements amounting to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69General Brown Central School District – Financial Condition (2014M-216)
… Purpose of Audit The purpose of our audit was to examine the District’s … total approximately $21 million. Key Findings The Board has balanced recent budgets with appropriations of fund … expenditures, specifically those related to employee benefits, have increased by more than $1.2 million since the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216St. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Port Jervis City School District – Financial Condition (2016M-319)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … Key Recommendations Ensure that the BOCES’ claims are audited and approved by someone other than the BOCES …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Village of Port Chester – Payroll (2017M-115)
… The Village of Port Chester is located in the Town of Rye in Westchester County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… The District, which operates one school with approximately 610 students, is governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveTown of New Windsor – Information Technology (2020M-137)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with … disaster recovery plan that provides specific guidelines for the protection of IT assets and data against loss or …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… Audit Objective Determine whether Eastern Suffolk Board of Cooperative Educational Services (BOCES) officials managed user account access to the network and financial application. Key Findings Although … accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student accounts, …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m