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Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… 2014 through January 31, 2015. Background The Clifton Park Volunteer Fire Department is a volunteer organization that comprises firefighters who serve … Clifton Park Volunteer Fire Department Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overEllicottville Central School District – Purchasing (2014M-177)
… April 10, 2014. Background The Ellicottville Central School District is located in the Towns of East Otto, … elected seven-member Board of Education and operates one school with approximately 615 students. Budgeted … Ellicottville Central School District Purchasing 2014M177 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit card claims prior to Board … that all funds are deposited and invested as authorized by statute. Ensure that all credit card claims are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… not be located. Seventeen assets (16 Chromebooks and one 3D printer) with a total estimated costs of approximately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process for the period July 1, 2014 through … The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Otisco Fire District – Financial Operations (2016M-415)
… of the Treasurer's records. The Treasurer did not present bank reconciliations and bank statements to the Board for review. Key Recommendations … as required by law. Ensure that the Treasurer submits bank reconciliations and bank statements monthly to the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Wading River Fire District – Gasoline Credit Cards (2017M-5)
… credit card use and monitoring. The credit card policy does not identify the number of cards to be issued or the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5North Rose-Wolcott Central School District – Financial Management (2016M-22)
North RoseWolcott Central School District Financial Management 2016M22
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Albany Community Charter School – Financial Operations (2013M-185)
… related financial terms for the building space needed for school operations and the effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011, to February 28, 2013. Background The School is located in the City of Albany. The School is …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Retroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… the payment of retroactive salary. If you would like legal documents intended to grant retroactive service credit …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsMarcellus Central School District – Procurement (2016M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the period July 1, 2014 through … The Marcellus Central School District is located in the Towns of Camillus, Marcellus, Onondaga, Otisco, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Malone Central School District – Payroll (2017M-278)
… in Franklin County. The District, which is governed by a nine-member Board of Education, has approximately 2,600 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… complete report – pdf] Audit Objective Determine whether West Hempstead Union Free School District (District) … audit school west hempstead …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountPlattsburgh Housing Authority – Tenant Rents (2015M-260)
… audit was to review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, … policies and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly … and internal controls over the billing and collection of tenant rents. Segregate duties over the billing and …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… billing summary report was not reconciled to the students’ residency documentation on file. School officials do not … Key Recommendations Ensure up-to-date accurate residency records are maintained and these records are …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Elmsford Union Free School District – Fixed Assets (2017M-147)
… Purpose of Audit The purpose of our audit was to determine whether the District properly recorded and … records each year and ensure that they are accurate and up-to-date. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Hauppauge Union Free School District – Overtime (2016M-70)
… 2015. Background The Hauppauge Union Free School District is located in the Towns of Islip and Smithtown in Suffolk … operates five schools with approximately 3,900 students, is governed by an elected seven-member Board of Education. … 33.5 overtime hours for video room coverage, which may have been able to be incorporated into other employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… through August 31, 2014. Background The Eastport-South Manor Central School District, located in the towns of … EastportSouth Manor Central School District Financial Software User Access …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… members appointed by the Saratoga County Legislature. Key Findings The IDA had provisions to reduce assistance for … grants totaling $964,000 and made three loans totaling $1.2 million with its own money to local governments and private … their job creation goals and determine whether or not to exercise financial assistance reduction or recapture …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectBrookfield Central School District – Claims Audit Process (2018M-6)
… the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6