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South Buffalo Charter School – Employee Compensation (2018M-1)
… July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an eight-member Board of Trustees, has … Key Recommendations Ensure that employee compensation is specified in the CBA, written employment contracts, Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash … Hinsdale Central School District is located in the Town of Clarksville in Allegany County and the Towns of Hinsdale, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Village of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … 1, 2014 through March 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany … Village of Altamont Justice Court Operations 2016M199 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199North Salem Central School District – Time and Attendance (2016M-209)
… Purpose of Audit The purpose of our audit was to determine if District officials provided sufficient … The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers … approximately $40.8 million. Key Findings The Board did not establish policies and formal written procedures over …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not … employed by the District. As a result, the District’s risk of unauthorized network access is increased. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andCity of Fulton – Capital Projects (2021M-184)
… maintained capital projects fund records, monitored project financial results against budgets and closed out … of individual projects or determine the correct capital project fund balance because: The Chamberlain did not … complete, up-to-date capital projects records for each project. The Council did not approve capital projects …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Dolgeville Central School District – Fuel Monitoring (2023M-175)
… perform periodic reconciliations to the fuel in the tank and investigate and resolve any material differences. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Town of New Hartford – Procurement (2017M-149)
… December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population of approximately 22,100. The Town is governed by an elected five-member Town Board. Budgeted … type of work when determining if competitive bidding is required. Seek competition when acquiring professional …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Background The Empire State Development Corporation (ESDC) is a public benefit corporation whose mission is to promote a growing and vigorous economy and encourage … The New York State Council on the Arts (Council) is a State agency dedicated to preserving and expanding New …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsWantagh Union Free School District – Financial Condition (2016M-363)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $76.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Washingtonville Central School District – Financial Condition (2017M-129)
… Background The Washingtonville Central School District is located in the Town of Blooming Grove and includes the … and New Windsor in Orange County. The District is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… that it will be used by more than one agency. Multi-agency contracts are distinct from and not to be confused with centralized contracts for commodities and services procured by the New … and other authorized users (see Section 8.A - Centralized Contracts of this Chapter for information regarding OGS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsTown of Barrington – Financial Management (2017M-103)
… did not adopt multiyear financial or capital plans to address long-term priorities. The Board hired an accounting … money. Because the accounting firm kept the records off site, the Town’s financial records were not available for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Finger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … organization located in the Finger Lakes region of central New York, is authorized by SED to provide preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualSouthold Union Free School District - Leave Accruals (2018M-113)
… usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual records for 70 … tested, confirming that the District’s control system is not working properly. Records reviewed contained 16 errors … leave accrual records and ensure that accurate information is maintained and monitored. Provide oversight of duties …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Sempronius Fire Company – Financial Activities (2017M-231)
… August 31, 2017. Background The Sempronius Fire Company is affiliated with the Three Town Fire District in Cayuga … for the Towns of Niles and Sempronius. The Company is governed by a five-member Board. Operating expenses in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Fabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Town of Berkshire – Justice Court Operations (2016M-425)
… governed by a five-member elected Town Board, maintains a Justice Court, which has one appointed Justice. Two Justices served during our audit period: one Justice served from the beginning of our scope period through … Town of Berkshire Justice Court Operations 2016M425 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Village of Cayuga Heights – Board Oversight (2014M-292)
… June 30, 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population of approximately 3,700. The Village is governed by an elected seven-member Village Board. … reconciled to the bank statements. The procurement policy is outdated and the current process does not comply with the …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292