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Erie County Water Authority – Information Technology (2018M-9)
… water supply to approximately 550,000 customers across Western New York. The Authority is governed by three Board …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Holland Patent Central School District – Access to the Student Information System (2016M-326)
… Purpose of Audit The purpose of our audit was to determine if District officials … Patent Central School District is located in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida County and the Town of Russia in Herkimer County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemScience Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… deciding whether to lease or purchase school buildings for the period July 1, 2014 through July 31, 2017. Background … has approximately 1,600 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $21.6 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… the District applied for all entitled transportation State aid for new bus acquisitions and to determine whether extra-classroom activity funds were adequately safeguarded and cash receipts and … The District did not apply for all transportation State aid for new bus acquisitions. Club collections were not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraCity of Yonkers – Payroll (2017M-212)
… leave accruals, time and attendance, and overtime for the period July 1, 2015 through February 14, 2017. … elected seven-member City Council. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $546 … documenting the type of records to be maintained for requesting, approving, using and recording leave time, …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Sherrill City School District – Reserve Funds (2017M-247)
… reserve funds and maintained them at reasonable levels for the period July 1, 2015 through July 31, 2017. Background … Board of Education. General fund budgeted appropriations for the 2017-18 fiscal year total approximately $36.6 … million. Key Findings The Board has not adopted policies for any of its reserve funds other than its health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Town of Lincklaen – Board Oversight (2017M-37)
… 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. … Key Findings The Town accumulated significant fund balance in the general and highway town-wide funds without clear … balance policy and use excess funds as a financing source in a manner that benefits Town residents. Perform annual …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37State Police Bulletin No. SP-41
… Unit 62 Payment Date Payment will be made in a separate check Administration pay period 4L, check dated June 6, 2001 Contract Provisions and Eligibility … Questions Questions about this payment may be referred to your payroll auditor. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeShoreham-Wading River Central School District – Financial Management (2017M-75)
… students. Budgeted appropriations for the 2016-17 fiscal year total approximately $72.7 million. Key Findings The … fund balance was nearly 11 percent of the ensuing year’s appropriations, exceeding the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhoenix Central School District – Financial Condition (2017M-96)
… fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $44.8 million. Key Findings … Unrestricted fund balance as a percentage of the next year’s appropriations exceeded the statutory limit by 4.2 to … June 30, 2016 overestimated appropriations by nearly $6 million, and reserves were not funded in a transparent …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam Central School District – Budgeting (2015M-243)
… District. Budgeted appropriations for the 2015-16 fiscal year total approximately $2.5 million. Key Findings District … unrestricted fund balance was 59 percent of the ensuing year’s budgeted appropriations, whereas the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Victor Central School District – Information Technology (2016M-117)
… Background The Victor Central School District is located in the Town of Perinton in Monroe County, the Towns of East Bloomfield, Farmington, and Victor in Ontario County and the Town of Macedon in Wayne County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Morrisville-Eaton Central School District – Online Banking (2017M-98)
… audit was to determine whether District officials ensured online banking transactions were appropriate for the period … $15.3 million. Key Findings The Board did not adopt an online banking policy defining authorization, process and monitoring of online banking transactions. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Otselic Valley Central School District – Capital Project (2015M-263)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, … of appropriations and the use of fund balance and reserves in the annual budget. Ensure that the District’s unassigned fund balance is in compliance with statutory limits and develop a plan to use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 million. Key Findings From … appropriations by an average of $4.4 million per year. BOCES increased its reserves without adequate …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialRipley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a neighboring … is governed by an elected five-member Board of Education and has approximately 300 students and 70 employees. … Ripley Central School District Cost Savings and Budgeting 2014M361 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… 1, 2013 through August 31, 2014. Background The Plainview-Old Bethpage Central School District is located in the Town … students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $144 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClarence Central School District – Financial Condition (2016M-128)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $75 million. Key Findings Despite … to increase the tax levy by approximately 3 percent each year. The District’s practice of annually appropriating fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128New Lebanon Central School District – Financial Condition (2015M-222)
New Lebanon Central School District Financial Condition 2015M222
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222