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Massena Central School District – Financial Condition (2016M-21)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Massena Central School District is located in the Village of Massena in St. Lawrence County. The District, which operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Travel Advisory No. 3
… their official station and their home, they are considered in travel status and are eligible for reimbursement of travel … accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common … report with the rental car vendor. Reference: To view all updated information, please see the OSC Travel Manual . …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards for the Professional Practice of Internal Auditing The …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlCentereach Fire District – Procurement (2016M-342)
… audit was to examine the District’s procurement practices for the period January 1, 2015 through June 30, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Village of Richfield Springs – Justice Court (S9-14-1)
… areas in the Court software, such as an inadequate audit trail and insufficient automated controls. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… Town of Queensbury Justice Court S9142 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the District’s fund … The Brentwood Union Free School District is located in the Town of Islip, Suffolk County. The District, which … through 2014-15 that appropriated a total of $60.8 million in fund balance to finance operations but used only $5.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesFonda-Fultonville Central School District – Payroll (2015M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s … The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in Montgomery County; the Towns of Carlisle and Esperance in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Oneonta City School District –Financial Condition (2013M-165)
… City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of … for the 2012-13 fiscal year were approximately $33.2 million. Key Finding District officials have taken … aid received by the District has declined more than $1 million (8 percent decrease) and revenues, other than real …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Westmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s … The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Purpose of Audit The purpose of our audit was to assess the Authority’s … The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to provide low-rent …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Village of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board … Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a population of approximately 55. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390South Jefferson Central School District – Community Services (2016M-343)
… were not clearly outlined. The District’s cost per mile for its buses was $4.59 but District officials charged most non-District users $2.85 per mile, a difference of $1.74 per mile. Key Recommendations Ensure the Program’s fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… due to the District. As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsSelected Aspects of Discretionary Spending
… dollar thresholds, supporting documentation, and formal approvals that are necessary to be accountable for such … thresholds, necessary justifications, and required formal approvals and supporting documentation. The absence of such … for necessary justifications, dollar thresholds, formal approvals, and supporting documentation. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Little Flower Union Free School District – Fixed Assets (2022M-78)
… pdf] Audit Objective Determine whether Little Flower Union Free School District (District) officials properly recorded … Determine whether Little Flower Union Free School District District officials properly recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Town of Frankfort - Board Oversight (2018M-58)
… complete report - pdf] Audit Objective Determine whether the Town Board (Board) provided adequate oversight over … totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed … time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight … and reconcile all cash balances in the accounting records to bank balances monthly. Ensure that the annual update …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately … supported, and for School purposes. Key Findings Credit card charges were not always properly approved or … that all charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69