Search
South Jefferson Central School District – Community Services (2016M-343)
… Adams, Ellisburg, Hounsfield, Lorraine, Rodman, Rutland, Watertown and Worth in Jefferson County; the Town of Boylston …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Medicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… this period, Davis Ethical was owned and operated by William Davis, a licensed pharmacist. Pursuant to allegations … made to Davis Ethical during the time it was owned by William Davis. Key Findings From January 1, 2008 through … payments, as warranted. Formally assess the conduct of William Davis and determine whether he should be allowed to …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyRondout Valley Central School District – Financial Management (2015M-296)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Nanuet Union Free School District – Payroll (2015M-287)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll for the period … of overtime or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate information regarding overtime to make informed decisions. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mSherrill City School District – Reserve Funds (2017M-247)
… reserve funds other than its health insurance reserve. The tax certiorari reserve is overfunded by $4.5 million. Key … the reserves will be used. Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mBrentwood Public Library – Leave Accruals (2018M-26)
Brentwood Public Library Leave Accruals 2018M26
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Brasher 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 July 1, 2014 through November 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in place to annually report the District’s financial activity, review … did not present bank reconciliations and bank statements to the Board for review. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415XII.6.J Paying a Refund – XII. Expenditures
… processed using single payment vouchers and single payment Vendor IDs beginning with “02”. A list of refund types and valid Vendor ID’s is included in Chapter X. Business Units needing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundTerryville Fire District – Treasurer’s Duties (2017M-136)
… the Board provided adequate oversight of the Treasurer’s duties for the period January 1, 2016 through March 31, 2017. … Terryville Fire District Treasurers Duties 2017M136 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Ogdensburg City School District – Payroll (2016M-250)
Ogdensburg City School District Payroll 2016M250
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Elmont Union Free School District – Financial Condition (2017M-82)
… through December 31, 2016. Background The Elmont Union Free School District is located in the Town of Hempstead in … Elmont Union Free School District Financial Condition 2017M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Hammondsport Central School District – Multiyear Planning (2024M-54)
… Determine whether Hammondsport Central School District District officials established comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54New York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates … New York Mills Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Bradford Central School District – Financial Management (2016M-253)
… Ensure budgets include realistic appropriations based on actual needs and planned use of fund balance to avoid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… report – pdf] | [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in implementing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107