Search
Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… cafeteria fund. No one at the District calculated the cost or revenue-per-meal equivalent (ME). Although District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mREACH Academy Charter School - Cash Disbursements (2019M-130)
… were not properly approved prior to payment, supported or accounted for in a timely manner. School officials are …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Waverly Central School District - Financial Operations (2019M-136)
… provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did not … adequate internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) … controls to verify that checks, wire transfers and payroll disbursements are accurate and appropriate. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Town of Schroeppel - Financial Records and Reports (2019M-187)
… The Board should annually audit the Comptroller’s records or have an independent public accountant do so. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementSullivan West Central School District - Retiree Health Insurance (2019M-196)
… that sufficient documentation was maintained to verify the calculations of certain retirees’ contributions. Key Recommendations … Appendix B includes our comment on an issue raised in the District’s response. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Obtain proof of residency documentation annually, or whenever there is a change in residency, in a timely …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mTown of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… written policies for Recreation Department cash receipts or implemented procedures to provide guidance for employees …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Town of Benson - Disbursements (2019M-54)
… Town officials did not monitor check disbursements or bank account transfers. The Board lacked oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Village of Suffern – Financial Condition (2013M-273)
… Board lacks an adequate process for preparing, adopting or amending budgets, resulting in unrealistic budgets that …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Greene County - Information Technology (2020M-38)
… secured and protected against unauthorized use, access and/or loss. Key Findings County Legislators did not monitor … them to all employees, and review and update routinely or when significant changes in the environment occur. Provide …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… The Board has not adopted a fund balance policy or multiyear financial and capital plans. Key Recommendations … and financing sources based on historical trends and/or known plans. Develop multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Poughkeepsie City School District – Information Technology (2019M-166)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Town of Pawling – Procurement (2021M-17)
… Procure professional services by soliciting proposals or quotes at reasonable intervals. Comply with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Walworth-Seely Public Library – Board Oversight (2014M-260)
… pre-approval of the Director’s credit card purchases or ensure compliance with the procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Scarsdale Union Free School District – Information Technology (2016M-252)
… secured and protected against unauthorized access, harm or loss for the period July 1, 2014 through May 12, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Little Flower Union Free School District – Tuition (2015M-233)
… does not have contracts with four home school districts or counties. The District has a past-due balance of $572,141 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Fort Edward Union Free School District – Financial Condition (2015M-67)
… that included realistic estimates based on historical or known trends, the District relied on the appropriation of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67