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Town of Argyle – Town Clerk and Budgeting (2012M-231)
… over the Clerk’s office and the Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background … 2007, the Town has incorrectly budgeted and accounted for all of its sales tax revenues, totaling $296,353, in the … Ensure that all Town-issued credit cards are used for business purposes only and the monthly credit card …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Manhasset Union Free School District – Separation Payments (2016M-150)
… February 29, 2016. Background The Manhasset Union Free School District is located in the Town of North Hempstead in … take necessary corrective action. … Manhasset Union Free School District Separation Payments 2016M150 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Seneca Falls Central School District – Procurement (2021M-201)
Determine whether Seneca Falls Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/seneca-falls-2021-201.pdfTown of Cuyler – Town Clerk Operations (2017M-207)
… Purpose of Audit The purpose of our audit was to determine whether the Clerk properly accounted for fees … property tax receipts totaling $128,000 were deposited up to 22 days late. The Clerk properly recorded, reported and …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… December 31, 2015. Background The Fayetteville-Manlius Central School District is located in the Towns of Manlius, DeWitt and Pompey in Onondaga County and the Towns of Sullivan and Cazenovia in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mHudson City School District – Audit Follow-Up (2010M-142-F)
… to assess the District’s progress, as of July 31, 2013, in implementing our recommendations in the audit report released in September 2010. Background The Hudson City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fWestmoreland Central School District – State Transportation Aid (2017M-220)
… Purpose of Audit The purpose of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for the purchase of new buses for … Business Manager prepared and submitted State aid forms to the New York State Department of Education for the 18 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Shenendehowa Central School District – Claims Processing (2016M-137)
… January 31, 2016. Background The Shenendehowa Central School District is located in the Towns of Clifton Park, … as a result of this audit. … Shenendehowa Central School District Claims Processing 2016M137 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Lewiston-Porter Central School District – Financial Condition (2014M-202)
… The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly … Reduce reliance on fund balance as a financing source in the annual budget. Closely monitor actual operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Hastings-on-Hudson Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, which operates three … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Disposal of Electronic Devices (2012-S-70)
To determine if those electronic devices approved for sale as surplus equipment by the Department of Agriculture and Markets (Department) through the Office of
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s70.pdfMorrisville-Eaton Central School District – Online Banking (2017M-98)
… of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison County. The District, which has … an online banking policy defining authorization, process and monitoring of online banking transactions. District … Key Recommendations Adopt online banking policies and procedures. Ensure all online banking transactions are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Frontier Central School District - Procurement of Professional Services (2018M-98)
… action. … Frontier Central School District Procurement of Professional Services 2018M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mCato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… January 8, 2016. Background The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, … and the compensation to be paid. … CatoMeridian Central School District Procurement of Professional Services 2016M13 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesCompliance With Navigation Law
… and quality of life on State waters in accordance with New York State Navigation Law (Navigation Law). The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawParishville-Hopkinton Central School District – Financial Management (2017M-72)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted … a written policy that indicates the amount of funds to be reserved and how each reserve will be funded. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mOpinion 92-49
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION - Recreational Trail (as … from taxes levied for the current fiscal year. This is in response to your letter in which you state that your town is considering leasing a …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of … As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsPhoenix Central School District – Financial Condition (2017M-96)
… Background The Phoenix Central School District is located in the Towns of Granby, Hastings, Palermo, Schroeppel and Volney in Oswego County and the Towns of Clay and Lysander in Onondaga County. The District has approximately 1,810 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Gowanda Central School District – Financial Management (2016M-368)
… Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, … appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory limit. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368