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Village of Tannersville – Water Department Operations (2016M-417)
… The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Bethpage Union Free School District – Leave Accruals (2015M-100)
Bethpage Union Free School District Leave Accruals 2015M100
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period … September 30, 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the control of the local school …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we communicated confidentially to BOCES officials, we determined that: 101 enabled … officials agreed with our findings and indicated they have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyState Agencies Bulletin No. 1192
… NPAY529 (Agency’s Address Listing). If the agency address is correct, no further action is needed. If the agency … 23, 2012 . There is a 30 character limit for agency name field. Please ensure that any changes submitted are … Department ID number(s) along with the correct agency name/return address in the e-mail. Agency Response Deadline …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxEvergreen Charter School – Credit Card Purchases (2024M-143)
… pdf] Audit Objective Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases were … Determine whether Evergreen Charter School School credit card purchases were properly approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… of our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2014 through … District officials have not developed procedures governing cafeteria cash receipts. The food service manager did not … cash receipt duties. The Treasurer had access to the cafeteria’s point-of-sale (POS) system that she did not need …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152East Hampton Union Free School District – Financial Software User Access (2016M-340)
… The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessThousand Islands Central School District – Purchasing (2016M-283)
… The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates three … relationships pertaining to vendors that already do business with the District. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Town of Throop – Highway Department (2021M-115)
… provided adequate oversight of the Highway Department’s (Department) financial activities. Key Findings The Board … Superintendent did not provide adequate oversight of the Department’s financial activities. The Board and … provided adequate oversight of the Highway Departments Department financial activities …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… Ticonderoga Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity and ensured appropriate … were maintained and filed timely. Key Findings While the Board monitored financial activity and ensured appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Brushton-Moira Central School District – Tuition Billing (2023M-158)
… billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Village of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … agreed with our recommendations and indicated they have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… (BOCES) officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. The … with the requirements of, and did not comply with, BOCES’ capital asset policies (asset policies).As a result, the …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalSaratoga Springs City School District – Procurement (2023M-25)
… 30 contracts totaling $1.2 million). Maintain contract pricing documentation for 13 contracts (43 percent) totaling … requirements. Maintain adequate documentation to support pricing and purchase decisions. Ensure that the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Chatham Central School District – Financial Management (2023M-11)
… the Chatham Central School District (District) Board of Education (Board) and District officials properly managed … . The Board and District officials’ consistent practice of appropriating fund balance that is not needed and … officials: Annually appropriated over $1.3 million of fund balance they did not need or use to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Tompkins Fire District – Board Oversight (2023M-33)
… CDs date back to at least 2014 and were automatically renewed each year. Key Recommendations Segregate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… was to determine whether the Board properly safeguarded Village resources for the period March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building project and other selected financial … period March 1, 2011 through July 12, 2013. Background The Village of Washingtonville is located in the Town of Blooming …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mRensselaer County – County Bridge Maintenance (S9-13-6)
Rensselaer County County Bridge Maintenance S9136
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6