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Windsor Central School District – Cafeteria Operations (2016M-130)
… District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, 2016. … which operates four schools with approximately 1,800 students, is governed by an elected seven-member Board of … the school lunch fund’s dependence on the general fund to support operations by becoming a federally funded Summer Food …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
Otsego Northern Catskills Board of Cooperative Educational Services BOCES ExtraClassroom Activity Funds 2015M288
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraMinerva Central School District – Payroll (2016M-18)
… in the Town of Minerva in Essex County and the Town of Chester in Warren County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Piseco Common School District – Claims Auditing (2015M-230)
… Background The Piseco Common School District is located in the Towns of Arietta and Morehouse in Hamilton County. The District, which is governed by an … not operate a school, and its 30 students attend schools in other districts on a tuition basis. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. General fund expenditures for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesAvoca Central School District – Separation Payments (2015M-273)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … but they have not developed written policies or procedures to formalize this process. Key Recommendation District … and the Board adopt, written policies and procedures to formalize the processing of separation payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… The Rotterdam-Mohonasen Central School District is located in Schenectady County. The District is governed by the Board … claims processing function that allow claims to be audited in a timely manner and in accordance with District policy and Education Law. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Free School District (District) is located in the Town of Southampton, Suffolk County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… Purpose of Audit The purpose of our audit was to review the claims auditing process for the period July 1, … more than 202,000 students. BOCES, which provides programs to approximately 18,500 students, is governed by a … over the claims processing function that allow claims to be audited in a timely manner in accordance with BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Morristown Central School District – Claims Audit Process (2016M-257)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit … Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… the City excluded seasonal employees and new hires starting in June or after from SHP Training. Key … to complete the training. City officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Village of Speculator – Claims Auditing (2017M-25)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through October 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in … Village of Speculator Claims Auditing 2017M25 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… complete report – pdf] Audit Objective Determine whether Town of New Hartford (Town) employees and elected officials completed annual sexual … not complete the annual SHP Training. Additionally, the Town excluded new hires at the Highway Department who started …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11Village of Mayville – Online Banking (2020M-150)
… of Mayville (Village) Board of Trustees (Board) ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, … transactions are secure. The Board did not adopt a written online banking policy or implement adequate procedures to …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Cortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management … residents. The Agency is governed by a seven-member Board of Directors, which is appointed by the County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectTioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… officials could achieve cost savings by offering health insurance buyout incentives and providing select … could achieve cost savings by: Offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costTown of Westfield - Real Property Acquisition (2019M-119)
… the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Village of Menands - Justice Court Operations (2019M-185)
… and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the … investigate any discrepancies. Ensure that all remittances to the Village are made before the 10th of the month. Village … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Lloyd - Information Technology (2019M-36)
Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… Purpose of Audit The purpose of our audit was to determine whether District controls were adequate to ensure that financial activity was properly recorded and … adequate oversight of District financial activities to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27