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Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… 2014 through February 28, 2015. Background The Watervliet Housing Authority is located in the City of Watervliet in … a seven-member Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant provisions of the New York State Public Housing Law and regulations prescribed by the Federal …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Lake Placid Central School District – Transportation State Aid (2023M-95)
… report – pdf] Audit Objective Determine whether the Lake Placid Central School District (District) officials … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Lakeland Central School District - Reserves Management (2019M-113)
… an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… New Hyde ParkGarden City Park Union Free School District Bank Reconciliations 2018M80 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… effective. As a result, the purchasing agent approved 12 purchase orders (6 percent) for purchases totaling $61,109 … with supporting documentation that included confirming purchase orders (i.e., purchase orders issued after the goods or services have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsColton-Pierrepont Central School District – Financial Duties (2017M-229)
… May 31, 2017. Background The Colton-Pierrepont Central School District is located in the Towns of Colton, … ColtonPierrepont Central School District Financial Duties 2017M229 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229South Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is … was not specified in the collective bargaining agreement (CBA) or written employment contracts and not supported by … Ensure that employee compensation is specified in the CBA, written employment contracts, Board resolutions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Walton Fire District – Financial Operations (2017M-238)
… January 1, 2016 through June 30, 2017. Background The Walton Fire District is a district corporation of the State, distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an … Walton Fire District Financial Operations 2017M238 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Granville Central School District – Fund Balance (2016M-114)
… schools with approximately 1,100 students, is governed by an elected nine-member Board of Education. Budgeted … unrestricted fund balance exceeded the statutory limit by more than $4 million each year. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Johnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… and Evans in Erie County. The District, which is governed by an elected seven-member Board of Education, operates five … and conference expenses that were necessary and as limited by contract. The Board has not established maximum rates for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
BroadalbinPerth Central School District Health Insurance Buyouts and Separation Payments 2014M146
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… audit school valley stream 24 new hire paperwork …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Ramapo Catskill Library System – Procurement (2015M-84)
… County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and … by an 11-member Board of Trustees, elected by the member libraries’ board members. Budgeted appropriations for 2014 … making purchases on behalf of the System’s member public libraries. Library System officials have not adopted a …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Bellmore Union Free School District – Payroll (2023M-129)
… forms lacked the reason officials paid overtime totaling $30,291. Officials paid unapproved overtime totaling $2,176. … recommendations and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Lake Placid Central School District – Investment Program (2023M-94)
… investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant … and District officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider other … Key Recommendations Periodically solicit interest rate quotes from multiple financial institutions. Prepare monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Village of Muttontown - Board Oversight (2018M-251)
… did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit individual claims before … services, and did not periodically seek competition for those services. Comply with New York State Village Law, … Section 5-506 (Village Law) when presenting the budgets for 2015-16 through 2017-18. Key Recommendations Audit, or …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Town of Eden - Real Property Tax Exemptions (2018M-231)
… - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231