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Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… – pdf] Audit Objective Determine whether the Village of Lisle (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… employees to prepare time sheets or timecards. As a result, seven full-time employees with 2024 salaries totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Town of Holland - Real Property Tax Exemptions (2018M-232)
… Twenty-seven exemptions totaling $1.5 million were not properly supported by adequate documentation. The …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Syracuse City School District – Claims Audit Process (2016M-290)
… of our audit was to examine the claims auditing process for the period July 1, 2014 through March 31, 2016. … Background The Syracuse City School District is located in the City of Syracuse, Onondaga County, and is a component … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $393 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Town of Fort Covington - Justice Court Operations (2018M-234)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… may be impacted due to decreased enrollment, resulting in decreased revenues. District officials did not: Perform budget transfers resulting in appropriations exceeding budgeted line items averaging …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementBrighter Choice Charter School for Boys - Payroll (2018M-139)
Brighter Choice Charter School for Boys Payroll 2018M139
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Dundee Central School District - Information Technology (2018M-74)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were … agreed with our recommendations and indicated they are in the process of taking corrective action. … Dundee Central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… complete report - pdf] Audit Objective Determine whether District officials ensured that the personal, private and … corrective action. … Oyster BayEast Norwich Central School District Information Technology 2018M22 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyPelham Union Free School District – Reserve Funds (2015M-366)
… 3, 2015. Background The Pelham Union Free School District is located in the Town of Pelham, Westchester County. The … operates six schools with approximately 2,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Panama Central School District – Financial Management (2016M-271)
… officials retained excessive levels of fund balance above the statutory limit. Key Recommendation Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 29, 2016. … eight-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… was to evaluate the District’s tuition billing process for the period July 1, 2014 through June 30, 2015. Background … Junior Republic Union Free School District is located in the Town of Freeville in Tompkins County and operates … facilities to residents of the William George Agency for Children and to students bused from area school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015m2023 Financial Condition Report – 2023 Financial Condition Report
… continuing recovery from COVID-19 and economic growth. In this environment, State policymakers increased support for schools, health care and other programs. At the same … selected financial, economic, and demographic information in an easy-to-understand format. Read More …
https://www.osc.ny.gov/reports/finance/2023-fcrTown of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… elected officials. Of the 20 total individuals we tested (10 selected employees and all 10 elected officials), one employee or 10 percent of employees tested and six elected officials did …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… and all seven elected officials), six employees did not complete the annual SHP Training or 21 percent of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… established an appropriate system of controls but did not document the system in a written policy. Key …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsCarthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… total approximately $1.3 million. Key Findings No Facility official independent of the cash disbursement process reviews the bank reconciliations. No Facility official reviews the Clerk-Treasurer’s work. Key …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsChenango Forks Central School District – Nonresident Tuition (2020M-69)
… to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District lacked policies … Maintain an inventory of fuel keys and disable unaccounted for keys. District officials generally agreed with our … District officials adequately safeguarded and accounted for fuel purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164