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Lake Pleasant Central School District – Payroll (2016M-8)

… Lake Pleasant Central School District Payroll 2016M8 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8

Enterprise Charter School – Enrollment and Billing (2014M-378)

… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2013 through … Charter School is located in the City of Buffalo and is governed by a seven-member Board of Trustees. The … Recommendations Periodically 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-378

Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)

… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement for the … The Hamilton-Fulton-Montgomery BOCES is an association of 15 component school districts in Hamilton, Fulton and … HamiltonFultonMontgomery Board of Cooperative Educational Services Procurement 2016M43 …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016m

Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … established adequate payroll processing procedures to ensure that employees were accurately paid their approved …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27

Franklin Central School District – Health Insurance Cost Savings (2016M-50)

… cost savings by changing health insurance carriers and offering employees a buyout incentive. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50

Oceanside Union Free School District – Professional Services (2016M-281)

… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through April 19, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $147.2 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281

Whitesboro Central School District – Claims Auditing (2016M-115)

… is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County and the Town of Schuyler in Herkimer County. The District, … million. Key Finding Claims were for appropriate purposes and were adequately supported, audited and approved prior to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115

City of White Plains – Sexual Harassment Prevention Training (S9-23-1)

… complete report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials completed annual sexual … not complete the annual SHP Training. Key Recommendation City officials should monitor the completion of annual SHP … audit city white plains statewide …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1

Elmira Heights Central School District - Nonresident Tuition (2019M-120)

… Implement procedures specifying the timely submission of attendance dates for nonresident students placed at the … indicated they plan to initiate corrective action. 1 As of April 22, 2019, the District had six Board members and one … School Business Executive is a Greater Southern Tier Board of Cooperative Educational Services employee. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120

Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)

… cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the bid limits or for professional services. The Supervisor did not provide …

https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111

Warwick Valley Central School District - Professional Services (2019M-139)

… whether the District procured professional services in accordance with Board policies and applicable statutory … whether the District procured professional services in accordance with Board policies and applicable statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139

Town of Bovina - Records and Reports (2019M-200)

… whether the Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate or timely accounting records and reports. The Board has not received financial reports … whether the Supervisor maintained complete accurate and timely accounting records and reports …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200

IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions

… Federal receipts includes all monies received from the Federal Government. All, or virtually all, federal receipts are Federal grants received by the … Federal receipts includes all monies received from the Federal Government …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receipts

Centereach Fire District – Procurement (2016M-342)

… a district corporation of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342

Jefferson-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-services

Real Estate

… Artemis Real Estate Partners Real Estate Program 5404 Wisconsin Avenue, Suite 1150 Chevy Chase, MD 20815 (202) …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estate

Jamesport Fire District - Gasoline Inventory (2019M-04)

… for and safeguard the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or … Key Recommendations Monitor and reconcile gasoline delivery and usage. Follow the District purchasing policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04

Lewiston-Porter Central School District - Payroll (2018M-246)

… Seven employees were paid incorrectly for credit hours earned. Key Recommendations Ensure that time sheets, including overtime hours, are properly approved by the appropriate supervisor. … any overpayments. Ensure that stipends, including credit hours earned, are proper and supported. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246