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Connetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for the period July 1, … 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Cost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures proper … tests and evaluates one or more areas of the district’s operations periodically; and prepares reports analyzing … from the NYSED Office of Education Management’s website or by phone at (518) 474-6541. Inter-municipal and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorHousing Authority Administrative Expenditures (2016-MS-2)
… - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town of Hempstead , … to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an Executive …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… audit was to determine if the District properly accounted for employee leave accruals for the period July 1, 2013 through March 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $68.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million … was maintained in the debt service fund although the funds had not been designated to pay debt. District officials … source of funds in the debt reserve and, if appropriate, transfer these funds to a special revenue fund. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andSodus Center Fire Department – Financial Activities (2016M-424)
… the membership provided adequate oversight of operations for the period January 1, 2015 through October 25, 2016. … is governed by its constitution and bylaws. Expenditures for 2015 totaled $32,575. Key Findings The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Unified Court System Bulletin No. UCS-229
… Purpose To notify agencies of a structure change in dues and agency shop fees from … Employees Employees in Bargaining Units F8 represented by the Suffolk County Court Employees Association, Inc. … Paychecks dated June 15, 2016 OSC Actions At the request of the Suffolk County Court Employees Association, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agencyLindenhurst Union Free School District – Credit Cards (2016M-179)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance … The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Freeport Union Free School District – IT Asset Management (S9-22-10)
… pdf] Audit Objective Determine whether Freeport Union Free School District (District) officials appropriately tracked, inventoried and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Walton Central School District – IT Asset Management (S9-22-24)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … to confirm they were inventoried. We found 51 percent of the sampled assets were not properly accounted for. … B includes our comments on issues raised in the District’s response letter. … audit walton school IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure that financial activity was … Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning … Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims … The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Fire Island Union Free School District – Leave Accruals (2015M-289)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were … Background The Fire Island School District is located in the Towns of Brookhaven and Islip in Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal … the State, distinct and separate from the Town of Richland in Oswego County. There is one fire company located within … Richland Fire Company, whose members comprise the District’s fire department. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Columbia-Greene Community College – Information Technology (2017M-213)
… and protected against unauthorized use, access and loss for the period September 1, 2015 through July 31, 2017. … safeguarded. Key Recommendations Adopt procedures for managing system access. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… was not available for 66 charges totaling $23,376. The need or purpose was not documented for 72 charges … (Treasurer) did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card charges an average of 108 days after the credit card statement was paid. We …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial operations for the period July 1, 2012 through … Background The Sidney Memorial Public Library is located in the Village of Sidney, in Delaware County. The Library is …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Southside Academy Charter School - Enrollment and Billing (2019M-70)
… school districts were accurate and supported. Key Findings The School overbilled the Syracuse City School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Saranac Central School District – Investment Program (2023M-89)
… an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in … and Prepare monthly cash flow forecasts to estimate funds available for investment. Key Recommendations Prepare … monthly cash flow forecasts that estimate the amount of funds available for investment. Consider all four objectives …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89