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Meridale Rural Fire District - Management of Fund Balance (2018M-178)
Determine whether the Board properly managed fund balance
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Bus Driver Licensing (Follow-Up)
… (2012-S-30). Background Our initial report, issued on June 13, 2013, determined that the majority of MTA bus … met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. However, we found seven of the … to drive buses transporting an estimated 8,400 passengers on a total of 38 days. In addition, the Safety and Training …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followEast Islip Public Library – Cash Receipts (2017M-223)
… 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is … Recommendations Ensure that adequate receipt records, such as duplicate press-numbered receipts, cash register receipts or a cash log that indicates when and from whom payment was received, …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power operations and … and the project has run a deficit and is projected to continue to do so. City officials and IT staff did not ensure compliance …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Putnam Central School District – Budgeting (2015M-243)
… 31, 2015. Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington … Town of Ticonderoga in Essex County. The District, which is governed by an elected five-member Board of Education, … budgeted appropriations, whereas the statutory limit is 4 percent. Key Recommendations Adopt budgets that reflect …
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)
… 4, 2016. Background The Victor Central School District is located in the Town of Perinton in Monroe County, the … buildings on one campus with approximately 4,360 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Sackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … legal limit during the same period. The District does not have a multiyear financial plan or a formal capital plan. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Willsboro Central School District – Financial Condition (2015M-362)
… the past three years. The District has accumulated fund balance that exceeds the statutory limit by nearly 12 … Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and reduce the amount of unrestricted fund balance in a manner than benefits District residents. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Sharon Springs Central School District – Financial Condition (2016M-39)
… condition for the period July 1, 2014 through November 30, 2015. Background The Sharon Springs Central School … the adopted budgets for the three-year period ending June 30, 2015. Unrestricted fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Morrisville-Eaton Central School District – Online Banking (2017M-98)
… 31, 2016. Background The Morrisville-Eaton Central School District is located in the Towns of Eaton, Fenner, … MorrisvilleEaton Central School District Online Banking 2017M98 …
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)
… Background The Otselic Valley Central School District is located in the Chenango and Madison County Towns of … which operates one school with approximately 360 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Barker Central School District – Purchasing (2016M-208)
… 6, 2016. Background The Barker Central School District is located in the Town of Somerset, Niagara County. The … which operates one school with approximately 800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Babylon Union Free School District – Financial Condition (2015M-323)
… 2015. Background The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The … operates three schools with approximately 2,000 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Copiague Union Free School District – Check Signing (2015M-181)
… was to examine the District’s check signing procedures for the period July 1, 2013 through April 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $112.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Portville Central School District – Financial Condition (2013M-384)
… 13, 2013. Background The Portville Central School District is located in the Towns of Clarksville and Genesee in … operates one school with approximately 1,000 students and is governed by an elected nine-member Board of Education. … Ensure that the unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… six purchases totaling $39,758. Use a competitive method to procure professional services and insurance coverage from … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesBrighton Central School District – IT Asset Management (S9-22-6)
… percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… to the actual amounts so that the estimated billings can be adjusted. Key Recommendations Segregate duties or … adjust the initial retiree billings based on the estimated bills for the actual premium amounts charged. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceWest Genesee Central School District – Segregation of Duties (2016M-303)
… Findings The District has not established written policies or procedures for the cash receipts process at the District’s Business Office or for the Food Service Department. Key duties of cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for appropriate purposes. Key Findings Although the 230 … also could have saved approximately $2,200 on travel and sales tax expenses had officials requested and used the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023m