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Downsville Fire District – Procurement and Claims Audit (2022M-130)

… with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods … of required quotes or competition was not sought. As a result, taxpayers do not have assurance that goods and … in the most economical manner. Seven claims and 44 debit card transactions, totaling $8,346, were paid prior to …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130

Village of Clinton – Financial Management (2014M-316)

… The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316

Manhasset Union Free School District – Separation Payments (2016M-150)

… schools with approximately 3,340 students, is governed by an elected five-member Board of Education. Budgeted … overpaid seven employees for retirement incentives by total of $35,000 and underpaid four employees for unused vacation time by a total of $1,359. Key Recommendations Adopt written …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150

Greenville Central School District – Information Technology (2016M-221)

… distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221

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

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions … of the 2013-14 and 2014-15 fiscal years. The District did not develop a multiyear financial plan to manage its fund …

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

Middleburgh Central School District – Financial Condition (2013M-206)

… and are close to depleting those funds. District officials did not update the District’s long-term financial plan to …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206

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

… D. Young Central School District is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of Minden in Montgomery County and the Town of Springfield in Otsego …

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

Corning City School District – Procurement (2016M-222)

… The purpose of our audit was to review the District's procurement practices for the period July 1, 2014 through … approximately $102.5 million. Key Findings The District's procurement policy does not include procedures for the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222

Cohoes City School District – Budgeting (2016M-111)

… schools with approximately 1,900 students, is governed by an elected seven-member Board of Education. Budgeted … unrestricted fund balance exceeded the statutory limit by approximately $1.5 million. The Board overestimated … budgets for the 2012-13 through 2014-15 fiscal years by a total of approximately $7.2 million. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111

Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)

… The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in Cayuga County. The District, which operates seven schools …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefits

Alden Central School District – Financial Management (2016M-372)

… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in … million. Key Findings The Board and District officials did not prepare accurate budgets for the 2012-13 through 2015-16 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372

Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)

… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of … pays most of the School’s bills, and School officials do not receive or review bank statements or reconciliations. Key Recommendations Use a competitive process when selecting major contractors or …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-and

East Moriches Union Free School District -- Budget Review (B7-16-3)

… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … that the significant revenue and expenditure projections in the tentative budget are reasonable. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3

Bath Central School District – Reserves (2016M-401)

… was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September 30, 2016. … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $35.9 … determine if the amounts reserved and the cash restricted for reserves is properly accounted for, necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401

Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)

… schools with approximately 3,000 students, is governed by an elected seven-member Board of Education. Budgeted … The District’s budgeted appropriations were overestimated by $31.1 million (10.4 percent) from 2012-13 through 2014-15. … The Board overfunded six of the District’s reserve funds by almost $30.5 million and did not have documentation …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402

Town of Webb Union Free School District – Fund Balance (2016M-140)

… The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140

North Collins Central School District – Financial Management (2016M-189)

… two schools with approximately 590 students, is governed by an elected seven-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189

Village of Malverne – Procurement (2017M-16)

… our audit was to examine the Village’s procurement process for the period June 1, 2015 through August 31, 2016. … Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village officials … from the Clerk-Treasurer, which resulted in confirming POs (that is, a purchase order prepared after a purchase has …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16