Search
City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… whether City of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes. Key Findings City officials did not … and employee reimbursements were properly supported and for appropriate purposes. No formal City-wide policies were …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… of our audit and investigation, the former Director was arrested and pleaded guilty in December 2022 to official …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Determine whether the Board effectively managed the District’s financial condition. Determine whether the … information technology (IT) system was adequately secured and protected against unauthorized use, access and loss. Key … statutory requirements. Ensure all electronic and digital equipment are inventoried and devices purchased are needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… contract. Key Recommendations Require the purchasing agent to monitor compliance with the procurement policy and …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeTown of Lapeer – Budgeting (2024M-127)
… report – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and … Determine whether the Town of Lapeer Town Town Board Board developed and adopted realistic budgets …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Conesus No. 1 Fire District – Internal Controls (2014M-46)
… the Board has not adopted other policies or procedures for financial operations such as cash receipts and … of internal controls, including policies and procedures for segregation of duties, annual review of the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraAlden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … the annual budget. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures … in a timely manner for all the transportation State aid to which it was entitled for new bus purchases and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveDownsville Central School District – Fund Balance (2016M-79)
… Purpose of Audit The purpose of our audit was to examine the District’s general fund balance for the period … reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Town of Darien – State Contract Loader Purchases (2013M-88)
… Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or … two loaders. Key Recommendations Request the appropriate price lists from the vendor when purchasing equipment on …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Union-Endicott Central School District – Financial Management (2016M-100)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100North Collins Central School District – Financial Management (2016M-189)
… 2016. Background The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, … the annual budget. Develop a written policy indicating how much money will be reserved, how each reserve will be funded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… July 1, 2013 through September 30, 2015. Background The Van Hornesville-Owen D. Young Central School District is … Van HornesvilleOwen D Young Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionPort Jervis City School District – Financial Condition (2016M-319)
… Adopt budgets that represent the District’s actual needs and discontinue the practice of appropriating fund balance … identify a clear intent or plan regarding the purpose, use and replenishment of funds, when appropriate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pleasantville Union Free School District – Financial Condition (2015M-311)
… Background The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester … District has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Oxford Academy and Central School District – Financial Management (2016M-6)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … with appropriated fund balance that will not be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… all non-original equipment manufacturer (OEM) school bus options were consistent with State contract pricing for the 16 school buses they purchased in 2012-13 and … vehicles on State contract and compare the vendor’s pricing with the State contract list prices. Develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesHoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial operations for the period … included overestimated appropriations. The Board failed to fund and use reserves in accordance with General Municipal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Purpose of Audit The purpose of our audit was to examine the Authority’s claims auditing and cash receipts … in Nassau County. The Authority, which was established to provide low-rent housing for qualified individuals, is …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receipts