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North Babylon Union Free School District – Financial Condition (2016M-32)
… October 31, 2015. Background The North Babylon Union Free School District is located in the Town of Babylon, … North Babylon Union Free School District Financial Condition 2016M32 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Saratoga Springs City School District – Fund Balance (2016M-99)
… understated because the District incorrectly restricted funds for the future payments of other post-employment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Tonawanda City School District – Financial Management (2016M-370)
Tonawanda City School District Financial Management 2016M370
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… through May 31, 2016. Background The Port Washington Union Free School District is located in the Town of North … Port Washington Union Free School District Claims Processing and Inventories …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andWesthill Central School District – Procurement (2016M-182)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $35.3 … for services totaling $340,729 and paid the agreed upon rates, they did not enter into a written agreement for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing … accordance with the DelawareChenangoMadisonOtsego Board of Cooperative Educational Services DCMO BOCES purchasing policy …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesVillage of Argyle – Water Billing and Collections (2023M-148)
… – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Town of Berkshire – Board Oversight (2023M-122)
… (Town) officials ensured non-payroll disbursements were for appropriate Town purposes. Determine whether the Town … officials did not ensure non-payroll disbursements were for appropriate Town purposes. The Board did not: Segregate … all claims, require adequate supporting documentation for 59 claims totaling $51,519 or establish procedures to …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… – pdf] Audit Objective Determine whether Half Hollow Hills Central School District (District) officials … Determine whether Half Hollow Hills Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … did not complete, or contract with an independent account to complete, an annual audit of the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsBerkshire 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 … Ensure that the Treasurer receives the proper training to maintain adequate and appropriate accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mCity of Lockport – Cash Flow (2014M-195)
… is located in Niagara County, encompasses 8.4 square miles and serves approximately 21,100 residents. It is …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195City of Cohoes – Purchasing (2014M-192)
… of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. … not competitively bid or purchased from State contracts as per General Municipal Law, and others did not receive competitive quotations as per the City’s procurement policy. Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192South Country Central School District – Information Technology Inventory (2017M-219)
… a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items reviewed, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryTown of Lexington – Town Clerk (2017M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk … 1, 2014 through November 10, 2016. Background The Town of Lexington is located in Greene County and is governed by … Town of Lexington Town Clerk 2017M188 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
Voorheesville Central School District ExtraClassroom Activities 2017M181
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… Adopt policies for Internet use, implement web filtering software and review web usage logs for unauthorized personal …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine … Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and Cortlandt, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mBrentwood Public Library – Leave Accruals (2018M-26)
… were accurate for the period July 1, 2016 through August 31, 2017. Background The Brentwood Public Library is located … Office employees were overstated by a total of 272 hours. The Library Director started 2016-17 with 84 hours of vacation leave and 14 hours of personal leave more …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26New Hope Fire Department – Board Oversight (2017M-298)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Directors provided adequate oversight of the financial … New Hope Fire Department Board Oversight 2017M298 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298