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Conesus No. 1 Fire District – Internal Controls (2014M-46)
… Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46CUNY Bulletin No. CU-583
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-andJustice Court Fund
… [pdf] View our Justice Court Fund Reporting (JCR) Changes webinar for more details. Handbook for Town and Village …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundColumbia County – Payroll (2014M-121)
… requirement that all employees complete and certify their hours worked on a time record. Payroll duties were not … system resulted in payments to part-time attorneys for hours not worked. The County does not have comprehensive … requirement that all employees complete and certify their hours worked on a time record reviewed by supervisors or …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… million, or 5.5 percent, from 2014-15 through 2016-17. ECA clubs did not maintain adequate supporting documentation for collections and some clubs did not maintain ledgers. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Hoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the … applicable laws. Develop a multiyear financial plan that addresses the use of unexpended surplus funds in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… manufacturer (OEM) school bus options were consistent with State contract pricing for the 16 school buses they purchased … they overpaid by $12,080 for non-OEM options installed on 12 of the buses. The Board did not properly plan for the … price lists from vendors when purchasing vehicles on State contract and compare the vendor’s pricing with the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesTown of Lapeer – Budgeting (2024M-127)
… balance policy specifying the Town’s objectives and goals for using the accumulated funds. Recommendations The report …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Mentz – Board Oversight (2016M-403)
… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that are not properly … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingUnion-Endicott Central School District – Financial Management (2016M-100)
UnionEndicott Central School District Financial Management 2016M100
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 … The Van Hornesville-Owen D. Young Central School District is located in the Towns of Stark, Columbia, Danube, … County and the Town of Springfield in Otsego County. The District, which operates one school with approximately 200 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionPort Jervis City School District – Financial Condition (2016M-319)
… our audit was to review the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The … Adopt budgets that represent the District’s actual needs and discontinue the practice of appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pleasantville Union Free School District – Financial Condition (2015M-311)
… District has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when each reserve would …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311North Collins Central School District – Financial Management (2016M-189)
… and District officials did not adopt reasonable budgets or ensure that fund balance and reserves were managed in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Oxford Academy and Central School District – Financial Management (2016M-6)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … with appropriated fund balance that will not be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … paid in December 2015, six months before the services were received. Key Recommendations Ensure that the BOCES’ claims are audited and approved by someone other than the BOCES claims auditor. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288West Islip Union Free School District – Payroll (2016M-78)
… through August 31, 2015. Background The West Islip Union Free School District is located in the Town of Islip in … West Islip Union Free School District Payroll 2016M78 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain complete, accurate and up-to-date IT inventory records. Perform periodic physical … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment