Search
Johnsburg Central School District – Payroll (2014M-174)
… School District is located in the Towns of Johnsburg, Chester and Thurman, in Warren County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Edmeston Central School District – School Lunch Operations (2015M-174)
… ensuring that meals offered to students were nutritious and prepared economically for the period July 1, 2013 through … Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Great Neck Union Free School District – Fuel (2016M-82)
… The Great Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates 10 schools … Recommendations Ensure policies and written procedures are in place to adequately control the District’s fuel assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Locust Valley Central School District – Competitive Quotes (2016M-131)
… adhere to written policies for obtaining competitive quotes. District officials did not consistently enforce the … for obtaining and documenting verbal and written quotes prior to purchasing goods whose costs exceeded policy … purchasing policy, procedures and regulations. Obtain quotes as required by policy and maintain adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131North Rose-Wolcott Central School District – Financial Management (2016M-22)
… July 1, 2014 through January 4, 2016. Background The North Rose-Wolcott Central School District is located in the … North RoseWolcott Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… through February 28, 2014. Background The Herricks Union Free School District is located in the Town of North … Herricks Union Free School District Fuel Card Purchases 2014M321 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Elmira Heights Central School District – Financial Condition (2014M-76)
… 1, 2010 through February 19, 2014. Background The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed by an … Elmira Heights Central School District Financial Condition 2014M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … than statutory requirements for purchases subject to competitive bidding. The purchasing agent was not provided … Annually review, update as needed and distribute to officials and staff involved with the purchasing process …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… is a public benefit corporation created under the New York State Public Authorities Law. The Authority, which is … sewer services for approximately 106,000 residential and commercial customers in the City and certain neighboring …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… An Expenditure transfer is used to adjust or reclassify previously posted expenditure … online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher expenditures made … APJV transaction, with the exception of corrections made to vouchers that used an interagency vendor id (beginning …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersHighland Central School District – Non-Instructional Overtime (2021M-8)
… Recommendations Adopt policies and procedures with clear guidelines for overtime work, including approval of overtime, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8The Academy Charter School - Credit Card Expeditures (2019M-80)
… Objective Determine whether the Board ensured that credit card charges were adequately supported and were for … School officials did not comply with their written credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) had no receipts …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Watkins Glen Central School District - Financial Management (2019M-57)
… in operating surpluses, negating the use of appropriated fund balance. In the last three completed fiscal years, the … Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… of our audit was to assess the District’s controls over cash investments and credit card expenditures for the period … Orient Fire District Cash Reserves and Credit Cards 2015M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Glens Falls Housing Authority – Tenant Rents (2014M-370)
… to New York State Public Housing Law to provide low rent housing for qualified individuals. Operating … segregated and compensating controls were insufficient. Rent money was not adequately secured and was not always deposited in a timely manner. Receipts for rent were not issued to apartment complex tenants. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Margaretville Central School District – Financial Management (2020M-46)
… balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Key Finding We reviewed the leave accrual records for 10 of the 236 District employees with the highest accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsHauppauge Union Free School District – Overtime (2016M-70)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 … prior to the work being performed. Review security staffing and determine whether work shifts can be rearranged …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Fire District Information
… [docx] Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure … Training Providers For Training Providers: Application to Get Training Course Approved [pdf] Commissioner Training …
https://www.osc.ny.gov/local-government/resources/fire-district-information