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Tioga Central School District – Cash Management (2020M-83)
… did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Local Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see data for an individual local government. File local government data with the Office of the State … Local Government Data …
https://www.osc.ny.gov/local-government/dataColton-Pierrepont Central School District – Financial Duties (2017M-229)
… whether the Treasurer controlled the use of her electronic signature for the period July 1, 2015 through May 31, 2017. … process. The Treasurer did not control her electronic signature. Key Recommendations Establish compensating … Ensure the Treasurer maintains control of her electronic signature. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229South Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Walton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … plan. Ensure the annual financial reports are filed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Granville Central School District – Fund Balance (2016M-114)
… schools with approximately 1,100 students, is governed by an elected nine-member Board of Education. Budgeted … unrestricted fund balance exceeded the statutory limit by more than $4 million each year. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Johnson City Central School District – Financial Condition (2015M-204)
… Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates four schools … Key Recommendation Include the funding and use of reserves in the budget plan each year and develop a plan for the use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… limited by contract. The Board has not established maximum rates for lodging. Key Recommendations Monitor and enforce … Consider using US General Services Administration per diem lodging rates. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
BroadalbinPerth Central School District Health Insurance Buyouts and Separation Payments 2014M146
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andValley 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-189Watervliet 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-186Lake Placid Central School District – Transportation State Aid (2023M-95)
… Audit Objective Determine whether the Lake Placid Central School District (District) officials applied for all … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Lakeland Central School District - Reserves Management (2019M-113)
Determine whether the Board properly managed reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… Credit card purchases lacked supporting documentation to validate they were for business purposes. Fundraising …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93New 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-bankMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… Determine if the District is seeking competition for purchases that are under the bidding threshold. Key Findings The Board overestimated … not always seek quotations for purchases under the bidding threshold. Key Recommendations Adopt financial plans for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsPutnam 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-310Town 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-218Bellevue Fire District #9 – Procurement (2018M-5)
… fire protection services for the Town of Cheektowaga in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5