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Madison Central School District – Procurement of Professional Services (2015M-322)
… purpose of our audit was to review the District’s process and procedures for procuring professional services for the period July 1, 2014 through July 31, 2015. Background The Madison Central … School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mVillage of Cambridge – Payroll (2015M-74)
… payroll for the period June 1, 2013 through December 31, 2014. Background The Village of Cambridge is located in the Town of Cambridge, Washington County, and has a population of approximately 1,870. The Village is … Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.28 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … did not complete, or contract with an independent account to complete, an annual audit of the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsVillage of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts practices for the period January 1, 2014 … and depositing cash receipts. Ensure that the Treasurer’s duties are adequately segregated or implement compensating …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Town of German Flatts – Fiscal Stress (2015M-217)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … are approximately $2.3 million. Key Findings The Board did not adopt realistic and structurally balanced budgets. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Northville Public Library – Cash Disbursements (2015M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … and cash withdrawals. Service providers were allowed to automatically deduct funds directly from the Library’s … that prohibit service providers from having direct access to the Library’s bank accounts. Establish policies and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… without a valid purchase order, committing the District’s funds without proper authorization. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Mount Markham Central School District – Reserve Funds (2016M-73)
… The purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through January 5, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… lunch fund’s financial condition for the period July 1, 2014 through February 25, 2016. Background The Hamilton … School District is located in the Village of Hamilton and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionPearl River Union Free School District – Competitive Procurement (2015M-363)
… the District’s procurement process for the period July 1, 2014 through November 13, 2015. Background The Pearl River … Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $63 million. Key … Findings Written procedures were not in place to monitor and enforce compliance with the District’s 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)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services for the period July 1, … The Williamson Central School District is located in the Towns of Ontario, Marion, Sodus and Williamson in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesRye Neck Union Free School District – Information Technology (2016M-280)
… stored on District computer systems for the period July 1, 2014 through March 31, 2016. Background The Rye Neck Union … Key Findings The District does not have adequate policies and procedures for personal, private and sensitive information (PPSI) data classification. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Canastota Central School District – Payroll (2016M-56)
… The Canastota Central School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The District, which operates three schools … to the former Superintendent that was not provided for in the employment contract. Key Recommendation Review the …
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)
… process for the period July 1, 2013 through November 19, 2014. Background The Millbrook Central School District is … of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which … Board of Education. Budgeted appropriations for the 2014-15 fiscal year total approximately $27.2 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… for the period July 1, 2013 through October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member Board of Trustees. The … to employees, the respective taxing authorities and its own fees. The Business Manager enters most adjusting …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mHauppauge Union Free School District – Overtime (2016M-70)
… of our audit was to examine the District’s use of overtime for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $105 million. … costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… the requirements for using a request for proposals (RFP) process which did not provide guidance for professional services when the RFP process would not be required. The District did not …
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)
… safeguarded its fuel inventories for the period July 1, 2014 through October 31, 2015. Background The Great Neck … did not adopt a policy for fuel inventory accountability and there were no written procedures to provide guidance to … use was reasonable. Key Recommendations Ensure policies and written procedures are in place to adequately control the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Building Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … Blocks’ CFR for the fiscal year ended June 30, 2015, and certain expenses reported on Building Blocks’ CFRs for the two fiscal years ended June 30, 2014. Background Building Blocks is an SED-approved …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualBroome County – Financial Condition (2017M-187)
… 23, 2017. Background Broome County, located in the central southern portion of upstate New York commonly referred to as the Southern Tier, has a population of approximately 200,000 and …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187