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Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)

… not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million …

https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-college

Locust Valley Central School District – Information Technology Equipment Management (2024M-134)

… Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain complete, accurate and up-to-date IT inventory records. Perform periodic physical … and indicated that they have initiated or plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment

Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)

… complete report – pdf] Audit Objective Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) officials … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building

Town of Lapeer – Budgeting (2024M-127)

… result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent of the 2024 … findings and recommendations, but indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127

Conesus No. 1 Fire District – Internal Controls (2014M-46)

… District’s 2014 budget totaled $132,602, funded through real property tax revenue. Key Findings Although the Board has adopted a code of ethics and purchasing and investments policies as … claims processing and information technology. As a result, the Board did not adequately segregate the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46

Columbia County – Payroll (2014M-121)

… or department heads. Ensure that the duties of payroll batch entry and approval are properly segregated. Review the …

https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121

Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… cash collections and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. … has approximately 1,200 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $30.5 … clubs did not maintain adequate supporting documentation for collections and some clubs did not maintain ledgers. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra

Alden Central School District – Financial Management (2016M-372)

… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … the annual budget. Review all reserves at least annually to determine if the amounts reserved are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372

Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)

… with the School’s academic and financial operations for the period July 1, 2013 through August 19, 2014. … Background The Charter School of Educational Excellence is a public school, located in the City of Yonkers, that is not … Key Recommendations Use a competitive process when selecting major contractors or professionals for a …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-and

Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)

… transportation State aid procedures and reserve funds for the period July 1, 2012 through February 29, 2016. … Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserve

Downsville Central School District – Fund Balance (2016M-79)

… Purpose of Audit The purpose of our audit was to examine the District’s general fund balance for the period … reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or other …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79

Town of Darien – State Contract Loader Purchases (2013M-88)

… was to examine Highway Department purchasing practices for the period January 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88

City of Lackawanna – Police and Fire Department Work Hours (2014M-298)

… work hours and time and attendance records for the period January 1, 2012 through August 13, 2014. Background The City …

https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298

Union-Endicott Central School District – Financial Management (2016M-100)

UnionEndicott Central School District Financial Management 2016M100

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100

Norwood-Norfolk Central School District – Claims Auditing (2016M-288)

… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 … BOCES employee audited all District claims including those for BOCES-provided services. One claim for a grant contract …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288

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