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Financial Condition Audits Schools
… View audits that examine the financial condition of school districts …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-audits/schoolsInformation Technology Audits
… Suffolk No. 1 (Eastern) BOCES Ulster BOCES Charter School Discovery Charter School Young Women's College Prep Charter …
https://www.osc.ny.gov/local-government/audits/information-technology-auditsHiring Public Retirees – When Employees Retire
… page . However, one of the following agencies may need to grant approval: The New York State Commissioner of Education …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… includes payments to counties, cities, towns, villages, school districts, private schools, and other local government … Assistance Payments to counties, cities, towns, villages, school districts, private schools, and other local government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period … 1, 2013 through September 30, 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Dansville Public Library – Procurement (2015M-225)
… our audit was to examine the Library’s procurement process for the period July 1, 2013 through August 19, 2015. … five-member Board of Trustees. General fund expenditures for the 2014-15 fiscal year totaled $552,161. Key Findings … officials did not maintain a comprehensive inventory for all Library assets. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Dunham Public Library – Claims Processing (2015M-15)
… audit was to examine the Library’s claims auditing process for the period October 1, 2013 through September 30, 2014. … Whitesboro Central School District voters. Appropriations for the 2014-15 fiscal year total approximately $1.1 million. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Albany Public Library – Leave Accruals (2015M-293)
… Library’s internal controls over employee leave accruals for the period January 1, 2013 through August 31, 2014. … by an elected nine-member Board. Budgeted appropriations for 2014 totaled approximately $9.4 million. Key Finding The … a standard leave request form or other formal procedure for employees to request leave time and for supervisors to …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Gloversville Public Library – Claims Processing (2014M-81)
… 2013-14 fiscal year total $483,000. Key Finding The Board does not have policies or procedures to ensure that claims …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. … operating expenditures were approximately $1.2 million for the fiscal year ending June 30, 2013. Key Findings The … tax certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Lockport Public Library – Claims Processing (2015M-192)
… audit was to examine the Library’s claims auditing process for the period July 1, 2013 through June 24, 2015. Background … District’s Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 … From a sample of 30 claims, the Director signed checks for 29 claims and the Treasurer signed one check. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Northville Public Library – Cash Disbursements (2015M-53)
… our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014. … Central School District. Budgeted appropriations for the 2014-15 fiscal year totaled $152,987. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Longwood Public Library – Bank Account Management (2015M-309)
… to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year were $7.5 million. Key Finding … return, maintained a minimum number accounts required for operations and periodically sought competition for …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Public School Safety – Incident Reporting and Unauthorized Student Departures
… New York City Department of Education (DoE) is the largest school district in the country and serves about 1.1 million students … students, teachers, visitors, and staff is a high priority for DoE and for government policymakers. New York State’s …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresFairport Public Library – Financial Management (2014M-354)
… our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $2.6 million. … to ensure that the Board audits and approves all claims for payment before disbursements are made and ensure that a …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354DiNapoli: After-School Provider Misused $194,320 in Public Funds
… 30 percent of SCO’s prior reimbursements were misspent on inappropriate costs, including: $90,348 to pay staff who …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsSaratoga Springs Public Library – Claims Processing (2014M-351)
Saratoga Springs Public Library Claims Processing 2014M351
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, 2017. Background … Library is located in Oswego County and is classified as a school district public library. The Library, which serves a …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. Key Findings … Library officials should review leave accrual records for full-time and part-time employees for compliance with applicable CBA terms and, if necessary, …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126North Shore Public Library – Financial Condition (2013M-344)
… audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. … Library comprises all of the Shoreham-Wading River Central School District and all of the Rocky Point Union Free School …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344