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Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … related to online banking and information technology for the period July 1, 2013 through June 6, 2014. Background The Byron-Bergen Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationNiagara Wheatfield Central School District – Financial Condition (2014M-364)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 … 2, 2014. Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls … in Saratoga County. The Department is governed by a Board of Directors, and the members elect a Treasurer. Expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overSprings Union Free School District - Payroll (2018M-222)
Springs Union Free School District Payroll 2018M222
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Wainscott Common School District - Financial Condition (2018M-237)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund balances. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Broome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s computerized data and assets …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Determine whether … by as much as 9 percent and appropriated an average of $9.4 million of fund balance that was not always used. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeBrookfield Central School District – Claims Audit Process (2018M-6)
… The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Elmsford Union Free School District – Fixed Assets (2017M-147)
… whether the District properly recorded and accounted for fixed assets for the period July 1, 2015 through March 13, 2017. … for maintaining fixed asset records. Ensure that all fixed assets with values that exceed the threshold have a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Niagara County – Golf Course Financial Operations (2015M-308)
… Purpose of Audit The purpose of our audit was to review Golf Course financial operations … is located in western New York State and has a population of approximately 216,000. The County, which is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Wyoming County – Selected Financial Activities (2015M-94)
… Purpose of Audit The purpose of our audit was to examine selected County financial management activities for the period January 1, 2013 through April 15, 2015. Background … space with a private developer. The procurement policy does not provide clear guidance for procuring and awarding …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… Purpose of Audit The purpose of our audit was to determine whether … 1,170 students. Budgeted appropriations for the 2016-17 fiscal year totaled $23.8 million. Key Findings Student treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether School officials used a competitive … 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s control. The School, which …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Purpose of Audit The purpose of our audit was to determine if the District has properly … Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a …
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)
… The Hauppauge Union Free School District is located in the Towns of Islip and Smithtown in Suffolk County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Highland Central School District – Non-Instructional Overtime (2021M-8)
… non-emergencies. With appropriate scheduling, over $60,000 of these overtime payments could have been avoided or … clear guidelines for overtime work, including approval of overtime, to ensure that only necessary overtime charges … incurred. Implement procedures for supervisory review of hours worked for accuracy of manual calculations of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Glens Falls Housing Authority – Tenant Rents (2014M-370)
… Purpose of Audit The purpose of our audit was to assess the Authority's internal controls over tenant rents for the period April 1, 2013 through August 31, 2014. Background …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Margaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … include reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Pawling 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-4