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KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)

… whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and … and collected resident district tuition for the sample of 50 students we reviewed. They also accurately recorded and … did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collections

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… properly inventoried and determined that 23 percent of the equipment was not properly accounted for. Specifically: … 20 IT devices that cost $19,914 were not listed in the District’s accounting detail report. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology

Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)

… whether the Board provided adequate oversight of the District’s financial operations for the period January 1, … through April 1, 2015. Background The Pultneyville Fire District is a district corporation of the State, distinct and separate from … Pultneyville Fire District Internal Controls Over Financial Operations 2015M80 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operations

Niagara County – Golf Course Financial Operations (2015M-308)

… Purpose of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. …

https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308

Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)

… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014m

City of Lockport – Cash Flow (2014M-195)

… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. … serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted … know the severity of their fiscal problems. The Treasurer does not routinely prepare cash-flow analyses. Without …

https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195

City of Cohoes – Purchasing (2014M-192)

… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period … policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192

South Country Central School District – Information Technology Inventory (2017M-219)

… District officials maintained complete and accurate inventory records to safeguard information technology assets … accounting department nor the network specialists provided inventory information timely, the inventory secretary could not maintain a complete and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventory

Town of Lexington – Town Clerk (2017M-188)

… timely and accurate manner for the period January 1, 2014 through November 10, 2016. Background The Town of Lexington … nearly $1.9 million and fees totaling $16,861 were not deposited in a timely manner. Clerk fees totaling $781 were recorded but not deposited, and although the Clerk reimbursed Town …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188

Voorheesville Central School District – Extra-Classroom Activities (2017M-181)

… Purpose of Audit The purpose of our audit was to determine whether District officials … activity (ECA) fund collections and disbursements for the period July 1, 2015 through March 31, 2017. Background …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m

Town of Union Vale – Procurement and Information Technology (2017M-172)

… and protected against unauthorized use, access and loss for the period January 1, 2016 through May 24, 2017. … competition. The Town has no policies or restrictions for Internet use; we found numerous instances of personal … policy to provide guidance on seeking competition for professional services. Adopt policies for Internet use, …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172

Yorktown Central School District – Procurement and Claims Processing (2017M-177)

… by an elected seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $98 … and monitored. Claims totaling $728,341 were paid without sufficient documentation. The District overpaid $5,844 for …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017m

Village of Nassau – Budgeting (2018M-3)

… Purpose of Audit The purpose of our audit was to determine whether the Board adopted budgets based on reasonable estimates for the period June 1, 2014 through September 30, 2017. … fund balance increased by $97,547 (25.7 percent) to $477,621 over the past three years as of May 31, 2017, …

https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3

Brentwood Public Library – Leave Accruals (2018M-26)

… Purpose of Audit The purpose of our audit was to determine whether Business Office employee leave accrual records were accurate for the period July 1, 2016 through August 31, 2017. Background …

https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26

New Hope Fire Department – Board Oversight (2017M-298)

… The New Hope Fire Department is affiliated with the Three Town Fire District in Cayuga County. The Department provides fire protection services in the Towns of Niles and Sempronius. The Department is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298

Town of Erwin – Justice Court (2017M-266)

… were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, 2016 through October 12, 2017. Background The Town of Erwin is … for 2016 totaled $418,866. Key Findings The Justices did not prepare monthly bank reconciliations and …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266

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