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Dolgeville Central School District – System Access Controls (2016M-265)
… Purpose of Audit The purpose of our audit was to examine information technology access controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… his interest in writing and abstained from voting on matters involving the firm. However, it is unclear whether he has directly performed engineering work on District projects. If he was involved with the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedPrattsburgh Central School District – Tax Collection (2016M-122)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the District’s tax collection for … did not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key … The Board should prepare and present a warrant to the Tax Collector prior to the start of the collection …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Operational Advisory No. 7
… Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the … Code (DC). The information in SFS was created at the time of conversion or as BUs were established in the system. This …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateGreene County Industrial Development Agency – Management Practices (2013M-95)
… to September 4, 2012. Background GCIDA was established in 1972 and is governed by a Board which comprises six … audit period. Key Findings GCIDA entered into contracts in which we believe former GCIDA Board members had prohibited … cost-benefit analyses. GCIDA does have a process in place to monitor employment goals. However, it does not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementFonda-Fultonville Central School District – Payroll (2015M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Accounts Payable Advisory No. 50
… XII, Section 5.F – Selecting the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by a vendor to an agency for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsLittle Falls City School District – Leave Accruals (2016M-64)
… The purpose of our audit was to evaluate the District’s leave accrual procedures for the period July 1, 2014 through … December 31, 2015. Background The Little Falls City School District is located in the City of Little Falls and … million. Key Finding District employees received and used leave accruals in accordance with individual employee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Lake Pleasant Central School District – Payroll (2016M-8)
… The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton County. The District, which operates one school … Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Whitesboro Central School District – Claims Auditing (2016M-115)
… is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County and the Town of Schuyler in Herkimer County. The District, … million. Key Finding Claims were for appropriate purposes and were adequately supported, audited and approved prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … Union Free School District #30 is located in the Town of Hempstead in Nassau County. The District, which operates … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Sempronius Fire Company – Financial Activities (2017M-231)
… of Directors provided adequate oversight of the Company’s financial activities for the period January 1, 2016 through … Sempronius Fire Company Financial Activities 2017M231 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Chili Public Library – Board Oversight (2015M-130)
… Key Finding The Board did not complete a proper audit of claims from the private funds account prior to their payment. Key Recommendation Audit and approve all claims prior to payment and document the approval in Board …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Purpose of Audit The purpose of our audit was to examine the timeliness of the District’s transportation State aid submissions for the period July 1, … The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mHalf Hollow Hills Central School District – Procurement (2016M-239)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Hills Central School District is located in the Towns of Huntington and Babylon in Suffolk County. The District, … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Board’s oversight of the Library’s financial operations for the period January 1, 2012 through May 11, 2015. … of Trustees appointed by the Town Board. Expenditures for the 2014 fiscal year totaled approximately $1.18 million. … The Treasurer does not prepare monthly financial reports for distribution to the Board for its review. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… cash receipts recorded in the system or the cash register and stated that one employee was required to count the cash … Recommendations Establish comprehensive written policies and procedures that provide adequate guidance and internal controls over collecting and remitting cash …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Walworth-Seely Public Library – Board Oversight (2014M-260)
… of our audit was to review the Board’s oversight of Library operations for the period January 1, 2012 through … January 14, 2015. Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne County. The Library is governed by a seven-member Board of Trustees, …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Pearl River Union Free School District – Competitive Procurement (2015M-363)
… internal controls over the District’s procurement process for the period July 1, 2014 through November 13, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $63 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363