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Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)

… audit was to examine the District’s travel expenditures and reimbursements for the period July 1, 2012 through May … School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by … approximately $53.3 million. Key Findings The Board and the claims auditor did not ensure that the District only …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-and

Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)

… Galway and Providence in Saratoga County and the Town of Amsterdam in Montgomery County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-and

Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)

… audit school valley stream 24 new hire paperwork …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189

Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186

Lakeland Central School District - Reserves Management (2019M-113)

… an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the Business …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113

Community Fire and Rescue, Inc. - Financial Activities (2019M-93)

… safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations The Board should … Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93

New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)

… exception of the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the … balance shown on the District’s books represents the true book balance. Ensure the review of bank reconciliations is …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bank

Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)

… were not always effective. As a result, the purchasing agent approved 12 purchase orders (6 percent) for purchases …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018m

Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)

… to the reserve funds, leaving the District with virtually no unrestricted fund balance. District officials did not … purchases under the bidding threshold. Key Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotations

Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan

… die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This …

https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefits

Alternative and Out-of-Service Death Benefits – State University Police Plan

… die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This …

https://www.osc.ny.gov/retirement/publications/1823/alternative-and-out-service-death-benefits

Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)

… Purpose of Audit The purpose of our audit was to examine the Department’s cash receipts process for the …

https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310

Town of Niagara – Justice Court (2015M-218)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218

Bellevue Fire District #9 – Procurement (2018M-5)

… goods and services for the period January 1, 2016 through November 22, 2017. Background The Bellevue Fire District #9 provides …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5

Hinsdale Central School District – Extra-Classroom Activities (2017M-244)

… Key Findings Student treasurers were not adequately involved. Student treasurers’ records were not accurate. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244

Roslyn Union Free School District – Cash Receipts (2016M-241)

… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its cash …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241

Lyons Central School District – Multiyear Planning (2015M-337)

… our audit was to review the District’s multiyear planning for the period July 1, 2014 through November 3, 2015. Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337

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