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South Country Central School District – Procurement (2013M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over procurement for the period July 1, 2011, to … Country Central School District (District) is located in Suffolk County in the Town of Brookhaven. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Friendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the District’s procurement procedures for the period July 1, 2014 through … The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Hartford Central School District – Cafeteria Collections (2018M-10)
… Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and Kingsbury in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10LaGrange Fire District – Board Oversight (2014M-127)
LaGrange Fire District Board Oversight 2014M127
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Opinion 95-21
… sewer districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask … established for the same purpose, subject to public hearing and permissive referendum requirements (Town Law, … board "shall" call a public hearing ( id .). In either case, if the town board, after the public hearing, determines …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Greenville Central School District – Information Technology (2016M-221)
… or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… expenditures for 2014-15 totaled approximately $1 million. Key Finding The Director and Library officials effectively managed Library expenditures. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Hammond Central School District – Payroll (2016M-398)
… audit was to evaluate the District's payroll procedures for the period July 1, 2014 through June 30, 2016. Background … process. The Board did not authorize the stipends or salary amounts paid to 10 employees totaling over $80,000. … transactions. Establish procedures to ensure that all salary, stipend and wage rates are authorized by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… in accordance with the overtime policy. The Superintendent told us that she permitted two noninstructional employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mTier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
… two death benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater … benefit in almost all cases. Death benefit two is equal to your salary multiplied by your years of service, not to …
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsThurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether … provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with … of seven elected members is responsible for the Company's overall financial management. For 2015, the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… 31, 2012. Background The Rotterdam-Mohonasen Central School District is located in Schenectady County. The District is governed by … Law. Key Recommendation This is a positive report and there are no recommendations. … RotterdamMohonasen Central …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Hancock Central School District – School Lunch Operations (2015M-176)
… was to determine whether District officials ensured that meals offered to students were nutritious and prepared in the … 14, 2015. Background The Hancock Central School District is located in the Towns of Hancock, Deposit and Tompkins in … that service approximately 380 students and 150 employees, is governed by a five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement process for the period July 1, 2014 through … The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access and payroll … December 31, 2015. Background The North Syracuse Central School District is located in the Towns of Cicero, Clay and … professional development hours or substitute employees’ days worked. The payroll certification procedures do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationCost-Saving Ideas: School District Auditing – Internal Auditor
… Responsibilities and Resources Updated 2016 … CostSaving Ideas School District Auditing Internal Auditor …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorConnetquot Public Library – Cash Disbursements (2017M-125)
… are disbursed appropriately. The Board did not establish a petty cash fund at the lowest practical amount and did not audit petty cash disbursements made by multiple check signers. Ten … limit signatory rights on the bank accounts. Establish a petty cash policy that limits the types and amounts of …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125East Islip Public Library – Cash Receipts (2017M-223)
… of Audit The purpose of our audit was to determine whether Library staff properly collected, recorded and deposited cash … 1, 2015 through June 30, 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk … for attraction ticket purchases, sales and inventory on hand. Separate financial duties so that no one individual …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223