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Chenango Valley Central School District – Capital Project Management (2016M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s management of an ongoing project … Key Finding District officials properly managed Phase I of the capital project, which involved constructing, … Key Recommendation There were no recommendations as a result of this audit. … Chenango Valley Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mWest Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card purchases were approved in advance and related claims included adequate supporting … prior approval for purchases to be made with the District’s credit cards. Establish a clear and consistent process for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Albany City School District – Payroll (2017M-97)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … Background The Albany City School District is located in the City of Albany in Albany County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Hudson City School District – Grant Administration (2013M-324)
… Purpose of Audit The purpose of our audit was to evaluate internal … Background The Hudson City School District is located in Columbia County. The District is governed by the Board of … which comprises seven elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … appropriateness. Set written expectations for the District’s specific IT service needs. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareIslip Union Free School District – Payroll (2017M-291)
… Purpose of Audit The purpose of our audit was to determine whether District officials paid employee …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Southold Union Free School District – Claims Processing (2013M-183)
… orders which were prepared after the invoice was received from the vendor. Key Recommendation Ensure that purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Lima Public Library – Procurement (2017M-295)
… Purpose of Audit The purpose of our audit was to determine whether … Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The Library is … by a five-member Board of Trustees appointed by the Town’s governing body and serves approximately 4,300 residents. …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Sachem Public Library – Claims Processing (2016M-327)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period July 1, 2015 through … district public library that serves over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Port Washington Fire Department – Budgeting (2015M-209)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … Background The Port Washington Fire Department is located in Nassau County and contracts with the Town of North …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. … The District’s budgeted general fund expenditures for the 2013-14 fiscal year are approximately $13 million. … There are no recommendations pertaining to ECAs in this report. … Genesee Valley Central School District Reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… Purpose of Audit The purpose of our audit was to evaluate the District’s tuition billing process for the period July 1, 2014 through … Junior Republic Union Free School District is located in the Town of Freeville in Tompkins County and operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mOceanside Union Free School District – Professional Services (2016M-281)
… Hempstead in Nassau County. The District, which operates 10 schools with approximately 5,560 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… along with wage information from PayServ will enable the State to accurately track costs, bill customers for those … payroll pools should be submitted to OSC Bureau of State Payroll Services as soon as possible to limit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationBeacon City School District – Information Technology (2023M-143)
… potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … did not: Disable 281 unneeded network user accounts of the 1,280 accounts reviewed, the oldest of which was last …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Terryville Fire District – Treasurer’s Duties (2017M-136)
… a district corporation of the State, distinct and separate from the Town of Brookhaven and Suffolk County, in which it …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Wynantskill Union Free School District – Payroll (2016M-66)
… is located in the Towns of North Greenbush, Brunswick and Poestenkill in Rensselaer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal controls over credit and debit card use for the … 16, 2013. Background The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsColton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether … The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. … $10.6 million. Key Findings The District Clerk’s payroll duties were inadequately segregated, including …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229