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Hoosic Valley Central School District – Financial Management (2014M-6)

Hoosic Valley Central School District Financial Management 2014M6

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6

New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)

… audit was to evaluate the District’s financial operations and use of fund balance for the period of July 1, 2011 … Free School District is located in the Towns of Hempstead and North Hempstead in Nassau County. The District operates … plan to use excess unexpended surplus funds in a way that benefits District taxpayers such as reducing property taxes. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financial

Candor Central School District – School Lunch Operations (2015M-173)

… that meals offered to students are nutritious and prepared in the most economical and productive manner for the period … Background The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in Tioga County and in the Towns of Caroline and Danby in …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always recorded properly or in accordance with collective bargaining agreements (CBAs), …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals

Greater Amsterdam School District – Financial Condition (2016M-110)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … six schools with approximately 3,800 students, is governed by an elected seven-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110

Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … one school with approximately 200 students, is governed by an elected five-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-condition

Downsville Central School District – Fund Balance (2016M-79)

… Purpose of Audit The purpose of our audit was to examine the District’s general fund … one school with approximately 295 students, is governed by an elected five-member Board of Education. Budgeted … District’s reserve for compensated absences was overfunded by more than $700,000. Key Recommendations Ensure that the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79

North Salem Central School District – Time and Attendance (2016M-209)

… The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester County and portions of the Towns of Carmel and Southeast in Putnam County. The District, which operates two schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209

Town of Cobleskill – Budgeting (2023M-138)

… underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000: … by an average of $112,000 (90 percent) in the TOV highway fund. As a result, much of the $424,000 of fund balance that the Board planned to use to fund projected …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

Town of Rodman – Town Clerk/Tax Collector (2023M-85)

… report – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, … monthly bank reconciliations and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank balances …

https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85

Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

… the general fund. Controls over cafeteria cash collections are weak. Key Recommendations Take steps to establish and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteria

Brighton Central School District – Procurement (2022M-205)

… statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205

Town of Lake Luzerne – Payroll (2022M-98)

… were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98

City of Dunkirk – Billing Enforcement (2020M-117)

… 31 are included on the relevy. Assess penalties according to the Code. The Treasurer generally disagreed with the … take corrective action. Appendix B includes our comments to issues raised in the Treasurer’s response. … Determine …

https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117

Brighton Memorial Library – Board Oversight (2015M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Town of Clarendon – Justice Court Operations (2013M-362)

… Purpose of Audit The purpose of our audit was to review the processes … in July 2011 that found that at least $89,600 in Court funds were misappropriated by the former Court clerk. She was …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362

Town of Beekman – Misappropriation of Cash Receipts (2015M-41)

… functions related to cash receipts. Ensure that deposits are timely in accordance with applicable laws. … The purpose …

https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41

Town of Mount Pleasant – Financial Condition (2013M-303)

… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. … Town Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and … to the Board relying on fund balance as a financing source for operations. The Board did not adopt a policy, or ensure …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303