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West Hempstead Union Free School District – Financial Condition (2016M-116)
… February 29, 2016. Background The West Hempstead Union Free School District is located in the Town of Hempstead in … West Hempstead Union Free School District Financial Condition 2016M116 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… purpose of our audit was to review the District’s payroll and leave records for the period July 1, 2014 through June … is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five … periodic independent reviews of leave time accruals and time sheets to ensure the records agree and investigate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2015 through January 31, 2017. Background The Cortland …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit … Central School District is located in the Town of Huntington, Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Roslyn Union Free School District – Cash Receipts (2016M-241)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its cash receipts for the period July 1, 2014 through April 30, 2016. Background The Roslyn Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241XII.5 Overview – XII. Expenditures
… documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with the exception of …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewVillage of Suffern – Financial Condition (2013M-273)
Village of Suffern Financial Condition 2013M273
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mLowville Academy and Central School District - Claims Audit Process (2019M-154)
… Ensure that the claims auditor is not directly involved in the purchasing function. Develop procedures to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… the Center for Instruction Technology and Innovation (CiTi) BOCES. “William Fisher was supposed to help adults earn … position to take advantage of others.” Fisher worked for CiTi BOCES in the town of Mexico, NY. During an internal audit, CiTi BOCES found discrepancies with Fisher’s time sheets. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesCity of Yonkers – Information Technology (2017M-86)
… internal controls over information technology (IT) assets for the period June 30, 2014 through November 30, 2016. … elected seven-member City Council. Budgeted appropriations for 2016-17 totaled approximately $1.1 billion. Key Findings … forms on file. Adopt policies and procedures for breach notification and PPSI protection. Ensure all …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was … purchase cost of approximately $93,000 that we selected for review, four laptop computers with a purchase cost … also contained one or more of the following exceptions: For all 90 capital assets reviewed, certain key information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryScio Central School District – Capital Assets (2024M-45)
… School District (District) officials maintained complete and accurate capital asset records. Key Findings District officials did not maintain complete and accurate capital asset records. As a result, of the 100 … included laptops, digital cameras, computer monitors and televisions. For all 100 capital assets, certain key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… did not require salaried employees to prepare time sheets or timecards. As a result, seven full-time employees …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… 48 components at the Town Hall, such as at least one van accessible parking space and an accessible route with … components at the Animal Shelter, including at least one van accessible parking space and mats with secured edges at …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Village of Monticello – Board Oversight (2016M-337)
… before an actual water meter reading was done or address how water accounts should be billed for minimum usage. The … written policies and procedures to facilitate knowledge transfer. …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… were not Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the … did not present financial records and reports to the Board for audit, as required. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES officials did not monitor electricity rates to ensure they were at the lowest possible …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… report – pdf] Audit Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees … audit charter school brighter choice …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… Lyndonville Central School District (District) Board of Education (Board) and District officials properly procured … District’s purchasing policy and procedures for 65 percent of the purchases we reviewed totaling $263,023. The claims … auditor did not properly audit and approve 74 percent of the claims we reviewed before they were paid: 37 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022m