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Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… banking agreement. Key Recommendations Adopt budgets with realistic estimates of revenues, expenditures and the …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… whether cash receipts from the Community Activity Center were properly accounted for during the period January … totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City … officials need to improve controls over Community Activity Center cash receipts. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… managed District finances by adopting realistic budgets and developing and implementing a long-term financial plan, and whether District officials adequately safeguarded fuel … Johnsville Central School District Financial Management and Fuel Inventory 2017M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… the City’s financial condition, claims processing and payroll function for the period January 1, 2013 through … has not established a claims auditing policy. The City’s payroll clerk performed incompatible payroll duties without any oversight. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… staying within the statutory limit. Three of 5 reserve funds were overfunded and potentially unnecessary. District … trends or other identified analysis and use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… 2015. Background The Mount Pleasant-Blythedale Union Free School District, a special act school district created by the State Legislature, is located … Westchester County. The District, which operates one school with approximately 130 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s … While the School’s credit card policy adequately addresses many control procedures, certain additional controls should be considered. The policy does not define how many credit card accounts may be established, limit the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… Purpose of Audit The purpose of our audit was to evaluate District controls over claims processing and … that the claims auditor received the necessary training to carry out the claims audit policy. A count of all stored …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… million. Key Findings District officials did not apply for all the transportation State aid to which the District was …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the … The Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… The District, which operates one school with approximately 610 students, is governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… access is not being followed. Key Recommendations Include all estimated expenditures and revenues in the budget, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationSayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… July 1, 2014 through September 29, 2015. Background The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which operates two … Chester Union Free School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… budgets overestimated appropriations by a total of $3.2 million (5 percent) over these years. The District’s … State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the ensuing year’s appropriations. Duplicate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through … level for each reserve. Adhere to District policy when hiring a Superintendent by choosing the most qualified … Brentwood Union Free School District Fund Balance and Hiring Practices 2016M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 … Afton Central School District Management of Fund Balance and Reserves 2016M134 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… for the 2013-14 fiscal year totaled approximately $25.4 million. Key Findings Budgeted appropriations for 2011-12 … appropriations for 2013-14, or almost four times the 4 percent statutory limit. The District’s sick leave records …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accruals