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Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… officials properly identified and billed tuition for nonresident students. Key Finding District officials did … District officials properly identified and billed tuition for nonresident students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Syracuse 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. … 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-290Pelham Union Free School District – Reserve Funds (2015M-366)
… year 2014-15. Key Recommendation Ensure that the excess funds in the retirement contribution reserve account are used … Pelham Union Free School District Reserve Funds 2015M366 …
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)
… to review the District’s financial management practices for the period July 1, 2012 through July 19, 2016. Background … an elected seven-member Board of Education. Appropriations for the 2015-16 fiscal year totaled approximately $12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 35 total … Key Recommendation Village officials should continue to monitor the completion of annual SHP Training by all … agreed with our recommendation and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… February 29, 2016. Background The Greenburgh-Graham Union Free School District is located in the Town of Greenburgh in … GreenburghGraham Union Free School District Financial Condition 2016M159 …
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)
… June 30, 2015. Background The George Junior Republic Union Free School District is located in the Town of Freeville in … George Junior Republic Union Free School District Tuition Billing 2015M325 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mInlet Common School District – Claims Auditing (2015M-285)
… effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through August 31, 2015. … three-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $1.5 million. … claims are adequately documented and properly supported, for legitimate purposes and approved prior to payment by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… of our audit was to examine the claims audit process for the period July 1, 2014 through December 31, 2015. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $29.2 … that claims were adequately documented and supported, were for appropriate purposes and were audited and approved prior …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditErie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… to review the District’s cash receipts and disbursements for the period January 1, 2015 through June 8, 2016. … appointed by the Erie County Legislature. Expenditures for 2015 totaled approximately $1.3 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsAlbany Parking Authority – Cash Collections (2016M-181)
… operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget for 2016 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Carthage-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-disbursementsTown of Holland - Real Property Tax Exemptions (2018M-232)
… adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions totaling … retain this documentation. Periodically monitor exemptions to ensure they comply with State or local laws. Town … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Brighter Choice Charter School for Boys - Payroll (2018M-139)
… paid 15 employees who were paid $123,754 over four payroll periods during the audit period. 1 We reviewed the … 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-139Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… GreenburghNorth Castle Union Free School District Financial Management 2018M108 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementTown of Fort Covington - Justice Court Operations (2018M-234)
… Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ cash balances exceeded known … Investigate any difference. Reconcile bail reports to bail on deposit. Town officials generally agreed with our … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… did not: Provide cybersecurity awareness training to all employees. Disable or remove unnecessary user accounts … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyDundee Central School District - Information Technology (2018M-74)
… officials did not provide IT security awareness training for District employees. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74