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Uniondale Union Free School District – Information Technology (2023M-61)

… result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose … changing and disabling nonstudent network user account access, and regularly review the accounts to ensure they are … changing and disabling nonstudent network user account access. Evaluate existing nonstudent network user accounts …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61

Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)

… District (District) officials ensured the third-party administrator (administrator) returned forfeited funds from the Health … District officials were not aware that the FSA and DCAP administrator did not return forfeited funds totaling $25,701 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan

Gardiner Fire District – Length of Service Award Program (2013M-265)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service … Law. The Board did not implement standards and procedures to ensure that complete and accurate records of its members’ … as required. Key Recommendations Amend the Point System to ensure it is consistent with GML and implement standards …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265

Ballston Area Recreation Commission – Board Oversight (2015M-269)

… 1, 2012 through April 30, 2015. Background The Ballston Area Recreation Commission is a joint activity established to … Ballston Area Recreation Commission Board Oversight 2015M269 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269

Town of Minerva – Payroll and Cash Receipts (2015M-342)

… January 1, 2013 through April 30, 2015. Background The Town of Minerva is located in Essex County and has a … Town of Minerva Payroll and Cash Receipts 2015M342 …

https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342

City of Yonkers – Financial Operations (2017M-119)

… July 1, 2014 through June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population … City Council, was given responsibility for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted … City of Yonkers Financial Operations 2017M119 …

https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119

Salamanca City School District – Financial Management and Payroll (2017M-138)

… 1,300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $29.6 million. Key … Findings Unrestricted fund balance was 62 percent of 2016-17 budgeted appropriations and exceeded the statutory limit … funds should be transferred to unrestricted fund balance (where allowed by law) or to other reserves established and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138

Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)

Mount Vernon City School District Purchasing and Claims Auditing 2017M198

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017m

Friendship Central School District –Procurement (2016M-175)

… for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases … such as quotes. The Board should require the purchasing agent and claims auditor to regularly monitor compliance with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175

Lancaster Central School District – Financial Condition (2016M-101)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The written policy for reserves does not address how the suitable balance for each of the reserves will be … policy by indicating the amount of funds to be reserved, how each reserve will be funded and when the balances will be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101

Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)

Tuckahoe Union Free School District Financial Condition and Information Technology 2015M152

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-information

Brighton Central School District – Separation Payments (2016M-119)

… examine the District’s calculation of separation payments for the period July 1, 2014 through March 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $71.9 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119

Watervliet City School District – Fiscal Stress (2014M-149)

… Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which is governed by a Board … of unrestricted fund balance to be maintained, resulting in the need to issue revenue and tax anticipation notes to …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149

Village of Hempstead – Budget Review (B17-7-6)

… $4.2 million to liquidate the accumulated deficit in the Village's general, special revenue and internal … that the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2017-18 … rely on real property taxes as an increased revenue source in the future is limited. Key Recommendations This budget …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6

Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)

… 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of … Village of Oxford Water Accountability Claims Audit and Information …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017m

City of Elmira – Financial Condition (2017M-90)

… of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. … The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is governed by … that totaled $1.8 million at the end of 2013 declined to a deficiency of more than $1.6 million at the end of 2015. …

https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90

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