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Hendrick Hudson Central School District - Financial Condition (2019M-24)
Determine whether District officials adequately plan and monitor the Districts finances to ensure fiscal stability
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Town of Sweden – Justice Court (2014M-318)
… not providing sufficient oversight of Court operations and have not adequately segregated the duties of their clerks. … and accountability analyses. However, the Justices do not regularly review them. The clerks have developed their … cases to be reported to the scofflaw program, but do not use the report that includes all tickets pending for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Mineola Union Free School District – Financial Condition Management (2021M-44)
Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) and District officials effectively manage the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/mineola-2021-44.pdfTown of Farmersville - Town Clerk (2019M-49)
… the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings We reviewed 356 tax … as required. Key Recommendations Record and remit all real property taxes and fees collected in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49South Orangetown Central School District – Network User Accounts (2022M-24)
Determine whether South Orangetown Central School District District officials ensured network user accounts were adequately managed
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Town of Shelby – Financial Management (2012M-206)
… Audit The purpose of our audit was to evaluate the Town’s accounting records and review internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Three Village Central School District – Fuel Inventories (2015M-271)
… Key Findings The Board has not ensured that policies and procedures are in place to control fuel assets. District … to fuel consumed. Key Recommendations Ensure that policies and written procedures are in place to adequately control the District’s fuel assets. Request and review fuel reconciliation reports on a periodic basis. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Oceanside Union Free School District – Professional Services (2016M-281)
… School District is located in the Town of Hempstead in Nassau County. The District, which operates 10 schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… the Board receives the detailed monthly reports necessary to monitor and manage financial operations. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Fillmore Central School District – Reserve Funds (2016M-386)
… of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September 12, 2016. Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Village of Ballston Spa - Financial Condition (2017M-256)
… Determine whether the Treasurer maintained adequate accounting records and the Board effectively monitored the Village’s financial … and failed to file required annual financial reports for the last four fiscal years. The Board did not adequately …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has … established adequate procedures over the claims processing function to ensure that claims were for appropriate purposes, adequately supported, and audited and approved prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Garden City Union Free School District – Overtime (2016M-382)
… of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through April 30, 2016. Background The Garden City Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-02)
Determine whether Wheelerville Union Free School District (District) officials maintained complete and accurate inventory records to safeguard unused information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wheelerville-2022-2.pdfTioga Central School District – Financial Condition (2015M-168)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 through May 5, 2015. Background The Tioga Central School District provides educational services for the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Remsen Central School District - Claims Audit Process (2019M-86)
… supported, for a valid purpose and in compliance with required statues and policies. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86DiNapoli: Positive Fiscal Outlook for Plattsburgh
… the state. “So far Plattsburgh has effectively navigated many of the fiscal stress issues plaguing other upstate … very careful as we budget over the next two years.” Unlike many upstate New York communities, Plattsburgh’s population …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghStockbridge Valley Central School District - Information Technology (2019M-13)
… report - pdf] Audit Objective Determine whether the Board and District officials established information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mPelham Union Free School District – Information Technology (2021M-134)
Determine whether Pelham Union Free School District (District) officials established adequate controls over user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pelham-2021-134.pdfGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179