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Brookfield Central School District – Claims Audit Process (2018M-6)
… the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Tapestry Charter School – Procurement (2017M-203)
… our audit was to determine whether School officials used a competitive process to procure goods and services for the … 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Pearl River Union Free School District – Competitive Procurement (2015M-363)
… 1, 2014 through November 13, 2015. Background The Pearl River Union Free School District is located in the Town of … Pearl River Union Free School District Competitive Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Williamson Central School District – Procurement of Professional Services (2016M-55)
… review the District’s procurement of professional services for the period July 1, 2014 through January 11, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22 million. … purchasing policy and regulations do not provide guidance for seeking competition when soliciting professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesCanastota Central School District – Payroll (2016M-56)
… of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. General fund expenditures for the 2014-15 fiscal year totaled approximately $25.5 … collective bargaining agreement provisions and paid $6,962 for unused vacation to the former Superintendent that was not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Millbrook Central School District – Claims Processing (2015M-48)
… The Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Rome City School District – Financial Management (2015M-215)
… 1, 2013 through January 31, 2015. Background The Rome City School District is located in the City of Rome and the Towns … Rome City School District Financial Management 2015M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… it directly withdraws the money from the School’s bank account for disbursement to employees, the respective taxing authorities and its own fees. The Business Manager enters most adjusting journal entries and no one … for payroll checks to clear against the School’s bank account and pay the payroll service fee to the vendor by …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mManchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… million. Key Findings The Board adopted an administrative regulation outlining the requirements for using a request for proposals (RFP) process which did not provide … service providers. Key Recommendations Revise the regulation to include specific dollar thresholds for when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalGreat Neck Union Free School District – Fuel (2016M-82)
… was to determine if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October … million. Key Findings The Board did not adopt a policy for fuel inventory accountability and there were no written … Officials did not investigate variances identified on the fuel inventory reconciliations. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Rye Neck Union Free School District – Information Technology (2016M-280)
… the District adequately safeguarded sensitive data stored on District computer systems for the period July 1, 2014 through March 31, 2016. … and classify by security level all PPSI maintained on District computer systems. Ensure that employees receive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Village of Newport – Financial Management (2017M-12)
… purpose of our audit was to determine whether the Board and Village officials adopted reasonable budgets and adequately managed the Village’s financial condition for … of fund balance the Village should maintain. Develop and adopt a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… because the District did not complete the required tax exemption forms. Key Recommendations File necessary paperwork …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321White Plains City School District – Procurement of Professional Services (2014M-240)
… County. The District, which operates nine schools with approximately 7,060 students, is governed by an elected … procurement of professional services to ensure compliance with District policies and applicable laws and regulations. Ensure claims are supported with detailed documentation attached to the vouchers to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mEnlarged City School District of Troy – Leave Accruals (2014M-144)
… if District employees received and used leave accruals in accordance with employment contracts or collective … The Enlarged City School District of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Town of Liberty – Justice Court Operations (2016M-336)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2015 through … elected Justices who oversee Court operations. The Court’s revenues for 2015 were $278,000. Key Findings The Justices allow the Clerk Manager to sign all disbursement checks. The Justices did not reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Elmira Heights Central School District – Financial Condition (2014M-76)
… The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
audit town sempronius
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Westbury Water District – Purchasing (2015M-261)
… $5.2 million. Key Findings District officials do not require the use of purchase orders when purchasing goods and services. The procurement policy … before awarding professional service contracts. The Board did not pass resolutions or enter into written agreements …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… (providers) did not document all service encounters in the Medicaid billing system (system). Key Recommendations … Ensure providers document all service encounters in the system. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131