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City of Gloversville – Parking Violation Operations (2016M-231)
… Recommendations Establish a standard benchmark collection rate with which to periodically assess the Department’s …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231St. Regis Falls Central School District – Fund Balance (2016M-141)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Falls Central School District is located in the Towns of Dickinson, Santa Clara and Waverly in Franklin County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Scarsdale Union Free School District – Information Technology (2016M-252)
… period July 1, 2014 through May 12, 2016. Background The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, which operates … Scarsdale Union Free School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Pulaski Academy and Central School District – Financial Condition (2016M-81)
… The Pulaski Academy and Central School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego County. The District, which operates two schools … The Board consistently overestimated appropriations in the adopted budgets. The Employee Benefit Accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Malverne Union Free School District – Fund Balance (2016M-120)
… Malverne Union Free School District (District) is located in the Town of Hempstead in Nassau County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Central Square Central School District – Claims Auditing (2016M-292)
… District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Background The Newcomb Central School District is located in the Town of Newcomb, Essex County. The District, which … Ensure that the activity fund is maintained in accordance with District policy. Ensure that the central …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Brocton Central School District – Purchasing (2015M-305)
… School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305New Rochelle City School District – Financial Condition (2013M-377)
… The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Bemus Point Central School District – Reserve Funds (2014M-281)
… August 27, 2014. Background The Bemus Point Central School District is located in the Towns of Ellery, Ellicott … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Town of North Castle – Cash Disbursement (2013M-32)
… members and the Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Clifton Springs – Board Oversight (2014M-099)
… activities for the period June 1, 2012 through December 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099New Paltz Central School District – Payroll (2021M-45)
… payroll audit or payout test (e.g., requiring employees to pick up their payroll statements in person). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… tuition (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish NRT rates for special education students in accordance with regulations. The District’s NRT rates … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationVillage of Deposit – Claims Auditing (2023M-173)
… of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases (18 claims) during the audit period, the Board did not ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Town of Preble – Non-Payroll Disbursements (2023M-17)
… process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… Additionally, over 30 seasonal workers were excluded from SHP Training and one of the two SHP Trainings provided …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Pine Valley Central School District - Financial Management (2019M-35)
… Board overestimated appropriations by a total of almost $3.2 million (7 percent) over a three-year period. As of June 30, 2018, surplus fund balance totaled $2.4 million, 15 percent of the 2018-19 budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityHadley-Luzerne Central School District - Financial Management (2018M-103)
… HadleyLuzerne Central School District Financial Management 2018M103 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103