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Hamburg Central School District - Continuing Education (2019M-11)
… education cash receipts are properly accounted for due to internal control weaknesses. Key Recommendations Segregate … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Byram Hills Central School District - Fixed Assets (2019M-153)
… were recorded and accounted for properly. Key Findings The Board did not approve the disposal of assets with a book value of $4,483. District officials did not maintain … asset disposal records. Locate all the assets identified in this report. Ensure all fixed assets with values that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… documentation. These properties had annual agricultural exemption renewals but lacked periodic verification of … or residential percentage used in calculating the exemption. Key Recommendations Ensure all applications are …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Southold Union Free School District - Leave Accruals (2018M-113)
… benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual … Records reviewed contained 16 errors resulting in leave balances being overstated by a total of 9.5 days valued … Key Recommendations Implement procedures for maintaining leave accrual records and ensure that accurate information is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113North Merrick Union Free School District - Purchasing (2018M-87)
… seeking competition for purchases. We selected payments to 22 vendors totaling $153,597 that required quotes and … number of quotes. We selected 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were competitively bid. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… and approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were … the claims audit process. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Urban Choice Charter School - Information Technology (2019M-240)
… technology (IT) assets were safeguarded. Key Findings A former employee’s user account was used to process 510 financial transactions after her resignation. … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Immediately disable user …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Franklin County – Procurement (2016M-366)
… Purpose of Audit The purpose of our audit was to review the County’s procurement practices for the period January 1, 2015 through July 31, 2016. Background Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is governed by a seven-member County Legislature. …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… 1, 2010 through June 30, 2015. Background The Greenwood Lake Union Free School District is located in the Town of … Greenwood Lake Union Free School District Financial Condition 2016M40 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Brasher Falls Central School District – Payroll (2016M-57)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Finding District officials established adequate procedures to ensure employees were paid their approved salaries or … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Westport Central School District – Internal Controls Over Payroll (2014M-013)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … and Westport in Essex County. The District is governed by a five-member elected Board of Education. General fund … were appropriately designed and operating effectively to safeguard District assets. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Village of Attica – Justice Court (2014M-30)
Village of Attica Justice Court 2014M30
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Village of Webster – Audit Follow Up (2012M-110-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of September 30, 2013, … approximately 5,400 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees and … limited procedures, it appears that the Village continued to make significant progress implementing corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fVillage of Waverly – Financial Condition (2014M-137)
… Purpose of Audit The purpose of our audit was to examine the Village’s budgeting practices and financial … governed by an elected seven-member Board of Trustees, has a population of approximately 4,400. The Village’s annual … as a recurring revenue source. Key Recommendation Continue to closely monitor the level of fund balance and ensure that …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… Board of Cooperative Educational Services Central Business Office Internal Controls 2015M331 …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeSherburne-Earlville Central School District – Fund Balance (2017M-19)
… The Sherburne-Earlville Central School District is located in 11 towns in Chenango and Madison Counties. The District, which … a plan to reduce the amount of available fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Penn Yan Central School District – Separation Payments (2015M-258)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… seven-member Board of Education (Board) is responsible for the general management of the District. Results of Review …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mVillage of Newark Valley – Capital Planning (2016M-289)
… 1, 2015 through June 30, 2016. Background The Village of Newark Valley is located in Tioga County and has a population … Village of Newark Valley Capital Planning 2016M289 …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289