Search
Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2010 through August 4, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
JasperTroupsburg Central School District Financial Condition 2015M22
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Background The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board … prepare the tuition bills on an FTE basis. Inaccuracies in the end-of-year reconciliation, identified after the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… entity covering 22 component school districts in a four-county area. BOCES is governed by a nine-member Board of … reserves. BOCES has restricted more than $15 million in funds that should have been returned to the component and … funding and using reserve funds. Ensure that all surplus funds, except those properly restricted in reserves …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialCamden Central School District – Financial Condition (2016M-51)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an elected … did not reevaluate the need for the substantial balance in the reserve at the end of 2013-14. Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clarence Central School District – Financial Condition (2016M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities for the period July 1, 2012 through February 18, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Barker Central School District – Purchasing (2016M-208)
… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing practices for the period July 1, … appropriate legal action, if necessary, to recover those funds. Comply with New York State General Municipal Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Purpose of Audit The purpose of our audit was to determine if internal controls over Business Office … were appropriately designed and operating effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background The Oppenheim-Ephratah …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which … bids or proposals for primary transportations services and the transportation consultant did not provide all of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andFranklin Square Union Free School District – Fund Balance (2016M-129)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for the period July 1, 2014 through March 2, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Piseco Common School District – Authorized Investments (2023M-172)
… loss. District officials did not adhere to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. The Board of Education (Board) readopted its investment policy annually, but did not ensure the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Village of Elmira Heights – Claims Auditing (2024M-44)
… 5-524 requires, with limited exceptions, a village board to audit all claims against a village before payment is made, … of all claims. Ensure quotes are obtained and attached to the claims to help ensure competition is sought in accordance with the …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Albion – Financial Management (2021M-29)
… the Town of Albion (Town) Town Board (Board) developed and monitored realistic and structurally balanced budgets. Key Findings The Board … The Board did not adopt a written multiyear financial plan and written fund balance policy, which limits transparency. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… were adequately designed and operating effectively for the period January 1, 2015 through October 31, 2016. … Court with one elected Justice. Budgeted appropriations for 2017 total approximately $4.4 million. Key Findings The Justice’s cash exceeded known liabilities for each of the 22 months in our audit period by an average …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Greenville – Tax Collector (2020M-81)
… Law). The Tax Collector’s records included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as … with Town Law. Identify the unidentified outstanding bank balance, properly account for all money received, and …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… Monroe No. 1 Board of Cooperative Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for appropriate BOCES purposes. Key Findings BOCES officials did not ensure that all credit card charges …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156