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Fort Ann Central School District - Fund Balance Management (2018M-119)
… The District’s unrestricted fund balance at the end of 2016-17 was almost $1.83 million or 15.25 percent of the ensuing year’s budgeted appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… The Town of Frankfort is located in Herkimer County and has a population of approximately 7,600. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Columbia County – Procurement (2017M-249)
… General Municipal Law and the County’s procurement policy for the period January 1, 2016 through July 17, 2017. … and five Hudson City Supervisors. Budgeted appropriations for 2017 totaled approximately $142.4 million. Noteworthy … the bidding requirements of GML and includes procedures for procuring goods and services that GML does not require to …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… Purpose of Audit The purpose of our audit was to determine whether claims were properly … July 24, 2017. Background The Ulster County Department of Social Services, which employs approximately 300, is …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familyKatonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Audit The purpose of our audit was to review the process and procedures used to procure professional services for the … Free School District is located in the Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalCity of Mechanicville – Audit Follow-Up (2012M-162-F)
… Purpose of Audit The purpose of our review was to assess the City’s progress, as of January 2015, in implementing our recommendations in the audit report released in February …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fUnadilla Valley Central School District – Special Education Services (2016M-47)
… Purpose of Audit The purpose of our audit was to determine whether … June 30, 2015. Background The Unadilla Valley Central School District is located in 10 towns in Chenango, Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the procurement process for … services. Key Recommendation Revise its policy to require the use of an RFP process or other appropriate …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingTown of Charlton – Procurement (2022M-5)
… report - pdf] Audit Objective Determine whether Town of Charlton (Town) officials used competitive methods when … purchased off State contract. Did not always retain copies of other government contracts used to procure goods and … government contracts. Town officials generally agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… Determine whether Highland Falls-Fort Montgomery Central School District (District) officials adequately managed and … are immediately disabled. District officials agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userVillage of Belle Terre – Audit of Claims (2013M-87)
… ended May 31, 2012 were $995,825, funded primarily with real property taxes. Key Finding Generally, the Board …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87State Comptroller DiNapoli Releases School District Audit
… records contained insufficient documentation to support residency or exceptions to the policy. Find out how your …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditVillage of Palmyra - Financial Management (2019M-94)
… excessive unrestricted fund balance levels, as a result of unrealistic budgets. Village officials have not developed … to ensure they are accurate. Village officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… financial activity was not accounted for in the correct fund. Certain literacy program revenue was improperly … Properly account for community education activity in the general fund. Accurately record revenue and expenditures in the correct program. Recognize revenue in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationValley Central School District – Financial Condition (2014M-58)
… Purpose of Audit The purpose of our audit was to review the … 2012 through August 5, 2013. Background The Valley Central School District is located in Orange County and is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Brewster Central School District – Financial Condition (2014M-224)
… Purpose of Audit The purpose of our audit was to examine the … through December 4, 2013. Background The Brewster Central School District is located in the Town of Southeast in Putnam …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … and administrative staff have taken appropriate action to manage the District’s financial condition, including …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mCobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… provided cost-effective special education services and whether the tuition rate charged covered the cost of … School District is located in the Towns of Cobleskill and Richmondville in Schoharie County. The District, which … cost-effective special education services to its students and the rates it charged other districts were reasonable. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationChazy Union School District – Payroll (2015M-252)
… Purpose of Audit The purpose of our audit was to evaluate the … through July 31, 2015. Background The Chazy Union Free School District is located in the Town of Chazy in Clinton …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
Arlington Central School District Cooperative Services Computer Inventory 2015M317
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventory