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Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… District (District) officials provided proper oversight of extra-classroom activity (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of the ECA funds. When complete records are not maintained, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsVillage of Old Westbury – Justice Court (2017M-64)
… overages in the Justices’ bank accounts and distribute the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each responsible Justice’s account … Village of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… the financial recordkeeping and reporting duties required of this position. Key Findings The Comptroller did not … fund cash account within the financial software during our audit period which was approximately $138,000 more than … manage financial operations. Town officials agreed with our findings and have initiated corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Alfred – Incompatible Duties (2021M-99)
… complete report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed and the Town Board (Board) and Supervisor properly monitored the bookkeeper. Key Findings The Supervisor did not properly …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Islip Fire District – Disbursements (2020M-9)
… payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel totaling $2,551 that were not adequately supported. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… report - pdf ] Audit Objective Determine whether the Town of Decatur (Town) Board (Board) provided adequate oversight of the disbursement process. Determine whether the Town … Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $22 million. Key Findings … District officials have not developed written procedures for wire transfers; there is also a lack of segregation of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overFire District Information: Fire District Training Providers
… Association of Fire Districts of the State of New York Website: https://afdsny.org/ Contact: Cathy DeLuca, Event … 6/3/2027 Association of Fire Districts - Capital Area Website: https://cafda.net/ Contact: Thomas J. Rinaldi, … Through: 5/5/2026 Law Offices of Mark C. Butler, PLLC Website: https://www.markcbutler.com/ Contact: Mark C. …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… overtime for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime totaling $54,041 during our audit period disclosed that District officials often did …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mHancock Central School District - Non-Resident Student Tuition (2021M-208)
… report - pdf] Audit Objective Determine whether Hancock Central School District (District) officials established … Wayne Highlands NRT rates that were less than the New York State Education Department (SED)’s maximum allowable NRT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… charged by the energy supply company (ESCO) or enter into a written contract with the ESCO for the procurement of … for the supply of natural gas. Except as specified in Appendix B, District officials generally agreed with our … and indicated they have taken corrective action. Appendix C includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial operations for the period … financial reports with OSC in a timely manner. Disburse payments for claims only after the Board’s audit and …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… The claims auditor did not audit and approve claims before payment as required. Officials lacked adequate documentation … Ensure claims are audited and approved before payment and adequately supported. Ensure documented …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Village of Fort Plain – Leave Benefits (2020M-101)
… benefits policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… password management, back-up procedures, wireless technologies, mobile devices or protection of personal, … password management, back-up procedures, wireless technologies, mobile devices or protection of personal, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyRed Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through June 9, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the … September 30, 2015. Background The Alexandria Central School District is located in the Towns of Alexandria, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Department’s financial operations for the period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsScio Central School District – Capital Assets (2024M-45)
… annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53