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Roosevelt Union Free School District – Competitive Procurement (2015M-234)

… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … Findings District officials did not consistently adhere to established policies and procedures and ensure that goods …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234

Eden Central School District – Payroll (2017M-11)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is governed by an elected seven-member Board of Education, operates three …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11

Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… industry standards. Complete a cost-per-meal analysis and explore methods for increasing revenues and decreasing …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-condition

South Seneca Central School District – Financial Management (2015M-255)

… Lodi, Romulus and Covert in Seneca County and the Town of Hector in Schuyler County. The District, which operates two …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255

Chautauqua Lake Central School District – Procurement (2024M-3)

… cost. District officials: Did not seek competition for fuel purchases made from a single vendor totaling … bidding when required. Ensure individuals responsible for procuring goods and services receive procurement training …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3

Cold Spring Harbor Central School District – Capital Assets (2023M-37)

… asset purchases. Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the … a perpetual inventory of capital assets that had a minimum value of $500. 67 capital assets totaling $171,438 were not …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37

Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)

… complete report – pdf] Audit Objective Determine whether Eastern Suffolk Board of Cooperative Educational Services … audit BOCES eastern suffolk …

https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m

Bradford Central School District – Claims Auditor (2022M-157)

… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims … BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157

Town of Homer – Conflict of Interest (2022M-148)

… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148

Village of Old Brookville – Cash Receipts (2015M-286)

… 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau … Village of Old Brookville Cash Receipts 2015M286 …

https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286

VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… for agencies that cannot submit APJV transactions online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher … Obligation and Accounting Dates Transaction Documentation Guide to Financial Operations REV. 07/02/2019 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfers

Accounts Payable Advisory No. 72

… Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-payments

Village of Fort Ann – Financial Condition (2014M-197)

… through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of … Village of Fort Ann Financial Condition 2014M197 …

https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197

Town of West Seneca – Purchasing (2015M-11)

… 1, 2013 through December 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11

Northville Public Library – Cash Disbursements (2015M-53)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s … 2014. Background The Northville Public Library is located in the Village of Northville, Fulton County, and serves … account. Not all cash disbursements were properly included in the accounting records. Key Recommendations Perform a …

https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53

Town of Schroeppel – Cash Disbursements (2014M-296)

… reconciliations. Payrolls were not effectively reviewed or certified by any Town official. The Board did not audit, or … statute. Ensure that payrolls are thoroughly reviewed and certified by a Town official independent of the payroll …

https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296

Kingston Housing Authority – Board Oversight (2020M-103)

… name and password. Authority officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… 281 nonstudent network user accounts that are unneeded or unnecessary to prevent unauthorized access and use. Key Recommendations Disable unneeded or unnecessary network user accounts as soon as they are no … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user