Search
Millbrook Central School District – Claims Processing (2015M-48)
… Dutchess County. The District, which operates four schools with approximately 1,100 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Milford Central School District – Financial Condition (2016M-87)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $10.1 million. Key Findings District officials did … Adopt budgets with more realistic estimates based on prior year’s actual results and anticipated operations to avoid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Rome City School District – Financial Management (2015M-215)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … officials appropriated fund balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The Board … approved transfers totaling approximately $4.2 million to reserve funds after the 2011-12 fiscal year-end, rather …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member Board of Trustees. The District …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mManchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… Manchester-Shortsville Central School District is located in the Towns of Manchester, Hopewell and Farmington in Ontario County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalGreat Neck Union Free School District – Fuel (2016M-82)
… in Nassau County. The District, which operates 10 schools with approximately 6,400 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Rye Neck Union Free School District – Information Technology (2016M-280)
… The Rye Neck Union Free School District is located in the Town of Mamaroneck in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Village of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials adopted … increased $148,357 (60 percent) over the past three years to $396,383, as of May 31, 2016. Village officials have not … realistic estimates for expenditures. Develop a policy to govern the levels of fund balance the Village should …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is governed by an … audit period. The current fuel vendor did not deduct taxes from invoices because the District did not complete the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321White Plains City School District – Procurement of Professional Services (2014M-240)
… The White Plains City School District is located in the city of White Plains, Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mEnlarged City School District of Troy – Leave Accruals (2014M-144)
… 1, 2012 through February 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Town of DeKalb – Financial Management (2016M-427)
… June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population of approximately … accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not annually … amount of fund balance that should be maintained in each fund and ensure that the excess unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Liberty – Justice Court Operations (2016M-336)
… did not reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are collected or tickets are … and reconcile the DMV pending tickets report to the Court records to ensure that tickets are properly reported as paid …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Elmira Heights Central School District – Financial Condition (2014M-76)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through February 19, 2014. … The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The … with approximately 1,100 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… did not ensure applicants provided documentation required to grant an exemption or maintain the documentation. Of the … million lacked one or more pieces of documentation needed to verify eligibility and the Assessor’s exemption … before granting exemptions, retain documentation to support eligibility and periodically verify that those …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Westbury Water District – Purchasing (2015M-261)
… 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides water to over 20,500 customers. … elected three-member Board of Commissioners. Expenditures in 2014 totaled approximately $5.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… requirements are met to submit Medicaid claims for reimbursement for all eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. Ensure providers document all service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Village of Pittsford – Audit Follow-Up (2017M-51-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the Village’s progress, as of August 2020, in … were not implemented. … The purpose of our review was to assess the Villages progress as of August 2020 in …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fTown of Moriah - Leave Accruals (2019M-168)
… overpayments and take appropriate action to recover those funds. Ensure the errors in the leave accrual records, as …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial … a district corporation of the State, distinct and separate from the Town of Pittsfield, in Otsego County. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305