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Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Potsdam Central School District – Payroll (2016M-161)
… 29, 2016. Background The Potsdam Central School District is located in the Towns of Canton, Parishville, Pierrepont, … operates three schools with approximately 1,200 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Ulster County – Financial Condition (2014M-27)
… purpose of our audit was to review the County’s financial condition for the period of January 1, 2012 through September … Ulster County Financial Condition 2014M27 …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… November 30, 2015. Background The Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) is an … approximately 8,500 students, is governed by a nine-member Board of Education elected by the boards of the component … FranklinEssexHamilton Board of Cooperative Educational Services Payroll 2016M27 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… 31, 2015. Background The Franklin Central School District is located in six towns of Delaware and Otsego Counties. The … which operates one school with approximately 260 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Lake Pleasant Central School District – Payroll (2016M-8)
… The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton County. The District, which operates one school … Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments … which provides 59 educational and administrative services to its component school districts, is governed by a …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesHamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… through August 31, 2015. Background The Hamilton-Fulton-Montgomery BOCES is an association of 15 component school districts in Hamilton, Fulton and Montgomery Counties. BOCES, which delivers approximately 100 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mEnterprise Charter School – Enrollment and Billing (2014M-378)
… School is located in the City of Buffalo and is governed by a seven-member Board of Trustees. The School provides … information on file or require that a new proof of residence be submitted when a student's address changes. Key … verify students' residences and require new proof of residence when a student moves. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Broadalbin Youth Commission - Financial Operations (2018M-19)
… claims were properly audited, adequately supported and for a legitimate purpose. Key Findings Town and Village … agreement. Issue press-numbered duplicate receipts for any cash, checks or money orders received. Audit all …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… officials established adequate controls over network user accounts and developed an information technology (IT) … officials did not establish adequate controls over network user accounts and did not develop a written IT contingency … officials, we found that: Of the District’s 1,909 network user accounts 1,896 network user accounts were granted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring practices for the period January 1, 2012 through April 30, 2014. … County Industrial Development Agency was created in 1970 to further economic development in the County. The Agency is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programNorth Warren Central School District – Financial Condition Management (2017M-197)
North Warren Central School District Financial Condition Management 2017M197
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mHuntington Union Free School District – Financial Condition (2015M-356)
… Suffolk County. The District, which operates eight schools with approximately 4,650 students, is governed by an elected … District operations. Because the Board adopted budgets with overly conservative expenditure estimates, unassigned …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… 1, 2014 through August 31, 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Copiague Union Free School District – Check Signing (2015M-181)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing procedures for the … The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… We reviewed water and sewer billings totaling $82,649 for 70 property owners and identified about $10,339 in charges …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… - pdf] Audit Objective Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and disbursed. Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and … Determine whether extraclassroom activity ECA funds were properly collected recorded deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mState Comptroller DiNapoli Releases Municipal Audits
… (Delaware County) The board did not ensure that goods and services were procured in accordance with the procurement … evidence of compliance with the procurement policy. Diesel fuel purchases totaling $46,655 were approved without … requirements. Town officials may have saved $4,246 in fuel costs if they had used the New York State Office of …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… board members did not complete mandatory fiscal oversight training. As a result, the board did not ensure the treasurer … activities and did not complete mandatory fiscal oversight training. Had board members attended the mandatory training, they would have better positioned themselves to …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0