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DiNapoli: 26 School Districts in Fiscal Stress
… that were classified in "significant stress" were East Aurora (Erie County) and Eldred (Sullivan). The seven … financial information submitted as part of each district's ST-3 financial report filed with the State Education …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressPayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… or, in the alternative, properly used a valid exception to the competitive bidding requirements set forth in New York …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Tioga Central School District – Cash Management (2020M-83)
Determine whether Tioga Central School District District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… 1, 2014 through December 18, 2015. Background The South Mountain Hickory Common School District is located in the … South Mountain Hickory Common School District Cash Disbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mLe Roy Central School District – Payroll (2016M-412)
… July 1, 2015 through November 4, 2016. Background The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and … Le Roy Central School District Payroll 2016M412 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Nyack Union Free School District – Network User Accounts (2021M-113)
… [ read complete report - pdf ] Audit Objective Determine whether Nyack Union … and monitored. Officials did not: Monitor compliance with the District’s computer acceptable use policy. Maintain a current authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Johnsonville Fire District – Claims Processing (2017M-190)
… supported, properly authorized, approved before payment and for valid purposes for the period January 1, 2016 through … District is a district corporation of the State, distinct and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190West Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Sempronius Fire Company – Financial Activities (2017M-231)
… August 31, 2017. Background The Sempronius Fire Company is affiliated with the Three Town Fire District in Cayuga … for the Towns of Niles and Sempronius. The Company is governed by a five-member Board. Operating expenses in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Indian Lake Central School District – Claims Auditing (2016M-15)
… 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The … which operates one school with approximately 120 students, is governed by an elected five-member Board of Education. … Ensure that a deliberate and thorough audit of all claims is conducted by each member of the Board or an individual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… Purpose of Audit The purpose of our review was to assess the District's progress as of January 2016 in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… Purpose of Audit The purpose of our audit was to examine the District’s process and procedures over …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefit2017 Financial Condition Report – 2017 Financial Condition Report
Provides citizens with an overview of the financial condition of New York State It presents selected financial economic and demographic information
https://www.osc.ny.gov/reports/finance/2017-fcrOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… report – pdf] | [read complete 2016 report – pdf] Purpose of Audit The purpose of our review was to assess the Ontario-Seneca-Yates-Cayuga-Wayne BOCES’ … districts in an eight-county region and is governed by a nine-member Board of Education (Board) that is elected by …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesVillage of Victory – Audit Follow Up (2010M-35-F)
… Board of Trustees which consists of two elected Trustees and the elected Mayor. The Village’s operating expenditures … four recommendations were partially implemented and two recommendations were not implemented. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Harriman – Audit Follow Up (2011M-182-F)
… is governed by the Board of Trustees, comprising a Mayor and four Trustees. The Board of Trustees is the legislative … our recommendations. Of the four audit recommendations, two recommendations were implemented and two recommendations were partially implem …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… City of Rochester Code of Ethics and Procedures Follow Up S409116F …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fDutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Treasurers did not maintain complete, accurate, and up-to-date accounting records and reports or perform monthly … The Treasurer should maintain complete, accurate and up-to-date records and reports, and perform monthly bank … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activities