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Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through … Bohemia Fire District Purchasing and Employee Overtime Costs 2017M158 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County and has a population of … $3.3 million. Key Findings Collections at the pool were not adequately accounted for or remitted timely to … adequate records to account for collections at the pool and remit pool collections timely to the …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… Purpose of Audit The purpose of our audit was to determine whether … and County Clerk properly performed bank reconciliations for the period January 1, 2016 through January 31, 2017. … Key Recommendations Ensure that sales tax payments are distributed in accordance with the agreement with the …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Union Vale – Procurement and Information Technology (2017M-172)
… services. Adopt policies for Internet use, implement web filtering software and review web usage logs for unauthorized personal Internet use. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were … School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mSalamanca City School District – Financial Management and Payroll (2017M-138)
… at least annually to determine if the amounts reserved are necessary and reasonable. Any excess funds should be …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Budgeted appropriations for 2017 totaled approximately $2 million. Key Findings The Board has not developed realistic … to $51,000 (89 percent) and declined in the Sleepy Hollow sewer district fund from $31,503 to $3,521 (89 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… whether Authority officials procured goods and services in accordance with the procurement policy and applicable … Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which provides low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyTown of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… our audit was to determine whether the Town procured goods and services in accordance with statutory requirements for … The Town of Beekmantown is located in Clinton County and has a population of approximately 5,550. The Town is … in accordance with the competitive bidding requirements and expended $21,287 more than necessary for diesel fuel …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Bay Shore Fire District – Time and Attendance Records (2017M-264)
… January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the … Bay Shore Fire District Time and Attendance Records 2017M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… to examine the Department’s processes and procedures over inmate and commissary accounts for the period January 1, 2015 … Department did not properly account for and manage inmate and commissary accounts. Neither the former nor the … current Sheriff prepared monthly accountabilities for the inmate and the commissary accounts. Department officials …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… Board periodically assessed four of the six reserves for necessity. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Clarkstown Central School District – Time and Attendance Records (2017M-150)
Clarkstown Central School District Time and Attendance Records 2017M150
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… The purpose of our audit was to examine student enrollment and billing processes for the period July 1, 2015 through … of Buffalo, is a public school financed by local, State and federal resources that is not under the control of the … $2.5 million. Key Findings Student enrollment and attendance was not always adequately supported. Certain …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave records for the period July 1, 2014 through June 10, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, 2012. Background A … under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the … eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year are about $4.4 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Purpose of Audit The purpose of our audit was to review the School’s fingerprinting practices for the period July 1, 2014 through March 31, 2016. … first verifying they held a valid clearance. The Board has not established a fingerprinting policy. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… [read complete report – pdf] Audit Objective Did the Eagle Mills Fire District No. 1 (District) Board of Fire Commissioners (Board) monitor financial activity, … We expanded our scope back to January 1, 2019 to review the Annual Financial Reports (AFR) filing status and required …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… of Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a … Ripley Central School District Cost Savings and Budgeting 2014M361 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Lowville Academy and Central School District – Financial Condition (2015M-220)
… The Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, … unassigned fund balance has more than doubled as a result. District officials have not developed adequate … Review reserve funds at least annually to determine if amounts reserved are necessary and reasonable and develop …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m